LEBERT, S; MOHRMANN, U. CASH FLOW MANAGEMENT: AN EXAMINATION OF ROUNDING PHENOMENON IN OPERATING CASH FLOWS. Journal of Current Practice in Accounting and Finance (JCPAF), [S. l.], v. 14, n. 1, p. 31–40, 2023. Disponível em: https://zapjournals.com/Journals/index.php/Accounting-Finance/article/view/501. Acesso em: 21 jun. 2025.