McGraw-Hill. Armenakis, AA, & Bedeian, AG (1999). Organizational change: A review of
theory and research in the 1990s. Journal of Management, 25 (3), 293–315. Armenakis, AA …

EMA is a development of management accounting, so the application of EMA is determined
by contingent factors in the company. Contingency factor used in this study is business …

This study investigates the future existence of firms that are engaged in environment-
oriented activities. Recently, strategic activities for firms' sustainable growth has been critical …

This research founds the relative predictabilities of accruals and further disaggregated
accruals–trading accruals, non-trading accruals, and financial accruals in the estimation of …

The cash flow statement aids the management to ascertain the profitability and liquidity
position of a company. One can understand from the cash flow statement how efficiently the …

The relation between cash flows and economic performance in the digital age: An empirical
analysis Page 1 Corporate Ownership & Control / Volume 17, Issue 3, Spring 2020 84 THE …

Contribution/Originality: This study contributes to the existing literature on the importance of
a sound understanding of historical earnings, accrual accounting, and future cash flows and …

Generating positive long-term cash flow is vital for a firm's sustainability. In this paper, we
consider the earnings in the forecasting of future cash flow from a human resource …

The purpose of this study is to investigate the association between bank growth and the
retained earnings amount for Jordanian banks between 2010 and 2020. The method to be …

The persistence and predictive ability are extensively requested as desirable attributes of
earnings quality in the literature. The paper aims at investigating the persistence and …