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While cash flow is more often used in financial analysis, which of the following is not a reason to require firms to still report accounting

While cash flow is more often used in financial analysis, which of the following is not a reason to require firms to still report accounting profit?
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We need to keep accountants employed
accounting profit proxies economic profit
accounting profit will generally have less erratic swings from year to year
accounting profits reflect the prospect of the business as a going concern

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