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Creative Cash Flow Reporting biopsychology and clinicsCREATIVE cash flow REPORTING Uncovering Sustainable Financial Performance Contrary to popular opinion, managers have a degree of discretion in reporting operating cash flow. In this era, when the trustworthiness of reported earnings is in question, a reliance on as reported operating cash flow is not the convenient substitute measure of financial performance that it might appear to be. Creative Cash Flow Reporting: Uncovering Sustainable Financial