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Define the agency relationship and managerial opportunism and discuss their strategic implications.
Statement of Cash Flows
A financial report detailing the cash inflows and outflows from operating, investing, and financing activities of a company over a period.
Borrowing
The act of receiving something from someone with the intention of returning it or its equivalent.
Increasing Assets
Refers to the growth or escalation in the value of assets owned by a business or individual.
Accrued Expenses
Costs that have been incurred but not yet paid for, recognized under the accrual basis of accounting.
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