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Many analysts focus attention on cash flow from operations, thinking it as important as, or more important than, net income.A common misconception is that the management has little opportunity to manipulate transactions affecting the statement of cash flows.The manipulation possibilities arise from
Big Five Model
The Big Five Model is a psychological theory that identifies five main dimensions of human personality: openness, conscientiousness, extraversion, agreeableness, and neuroticism.
Temperamental
Pertaining to an individual's personality, disposition, and emotional responses, which are often innate and can influence their behavior and interactions.
Self-esteem
An individual's subjective evaluation of their own worth or value.
Competence
The ability to do something successfully or efficiently, often involving a combination of knowledge, skill, and experience.
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