PUSPA, D. F. The Value Relevance of Earnings and Cash Flow: Regression-Variation Approach. Journal of Accounting and Investment, [S. l.], v. 7, n. 2, p. 158–174, 2016. Disponível em: https://journal.umy.ac.id/index.php/ai/article/view/890. Acesso em: 30 apr. 2025.