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Fundamentals or Managerial Discretion? The Relationship between Accrual Variability and Future Stock Return Volatility

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  • Yaowen Shan
  • Stephen Taylor
  • Terry Walter

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  • Yaowen Shan & Stephen Taylor & Terry Walter, 2013. "Fundamentals or Managerial Discretion? The Relationship between Accrual Variability and Future Stock Return Volatility," Abacus, Accounting Foundation, University of Sydney, vol. 49(4), pages 441-475, December.
    • Handle: RePEc:bla:abacus:v:49:y:2013:i:4:p:441-475
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    2. Daniela Venanzi, 2021. "Large Is Riskier: The Case of European Commercial Banks," International Journal of Business and Management, Canadian Center of Science and Education, vol. 16(1), pages 1-19, August.
    3. Xijia Huang & Yiting Guo & Yuming Lin & Liping Liu & Kai Yan, 2022. "Green Loans and Green Innovations: Evidence from China’s Equator Principles Banks," Sustainability, MDPI, vol. 14(20), pages 1-20, October.
    4. Hyoung-Joo Lim & Dafydd Mali, 2024. "An analysis of the effect of audit effort (hours) on stock price volatility: evidence of increasing demand reducing uncertainty," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(3), pages 359-375, September.
    5. Daniela Venanzi, 2019. "Da che dipende il rischio delle banche? Il beta fondamentale delle banche europee (What does banks' riskiness depend on? The fundamental beta of Europe's banks)," Moneta e Credito, Economia civile, vol. 72(286), pages 105-131.

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