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Sloan (1996) finds that current year cash flows (t) are more persistent than current year accruals (t) (i.e., current year cash flows (t) better explain

Sloan (1996) finds that current year cash flows (t) are more persistent than current year accruals (t) (i.e., current year cash flows (t) better explain future earnings (t+1) than current year accrual...

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