About: http://webisa.webdatacommons.org/417503894

Property	Value
http://www.w3.org/1999/02/22-rdf-syntax-ns#type	http://www.w3.org/ns/prov#Entity
http://www.w3.org/ns/prov#value	In particular, by shifting cash flows through time, e.g. with provisions or depreciation charges, the accrual process can mitigate distortions in shareholders' investment decisions that regularly arise in a multi-period context.
http://www.w3.org/ns/prov#wasQuotedFrom	ssrn.com