This study aims to examine the relationship of earnings and operating cash flow as an independent variable on the value relevance of accounting information proxied by stock returns by using book value as a moderating variable. The utilitation of stock returns as an independent variable is choosed as previous research on value relevance tends to use stock prices as an independent varia... https://countryscenesaddleryandpetsuppliers.shop/product-category/leather-silver-v-brow-headstall-with-reins/