@inproceedings{paperid:1035797, author = {Lari Dashtbayaz, Mahmoud and Professor Stuart McLeay and Vadiei, Mohammad Hossein}, title = {Cash Flow Accounting and the Cost of Debt}, booktitle = {36th Annual congress European Accounting Association}, year = {2013}, location = {paris, IRAN}, keywords = {Key words: Cost of debt; Cash flow manipulation; Abnormal operating cash flow; GAAP discretion}, }