Question: If the adjusted R square is higher for the model with both operating cash flows and accruals than the model with just operating cash flows,

If the adjusted R square is higher for the model with both operating cash flows and accruals than the model with just operating cash flows, what does that mean about the value of accruals in the model?
How can you tell that operating cash flows and accruals do not completely explain the market value of equity? What else besides cash flows and accruals could possibly explain the market value of equity?

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