The complete statement "Corporate finance emphasizes cash flows while financial accounting emphasizes earnings."
This is further explained below.
Generally, The discipline of accounting known as financial accounting focuses on the summing up, analyzing, and reporting of a company's business-related financial dealings and transactions. This requires the creation of public financial statements that are accessible to the general public.
In conclusion, The whole statement in its entirety "While financial accounting places a greater emphasis on profitability, corporate finance places a greater emphasis on cash flows."
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