CASH FLOW AND DISCRETIONARY ACCRUALS IN INDUSTRIAL GOODS FIRMS IN NIGERIA: THE MODERATING ROLE OF FIRM’S ATTRIBUTES. Journal of Contemporary Issues in Accounting, [S. l.], v. 7, n. 1, p. 50–68, 2026. Disponível em: https://journals.unizik.edu.ng/jocia/article/view/8610. Acesso em: 3 aug. 2026.