Abstract Reviews the book "Financial Statement Analysis: Theory, Application, and Interpretation," 3rd ed., by Leopold A. Bernstein.
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Higley et al. (Wed,) studied this question.
synapsesocial.com/papers/69ba426d4e9516ffd37a2ab4 — DOI: https://doi.org/10.2308/tar-4496209
Wayne Melvin Higley
Harvey Hendrickson
The Accounting Review
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