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Discussion of The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition




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  • Wayne Guay, 2006. "Discussion of The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition," Journal of Accounting Research, Wiley Blackwell, vol. 44(2), pages 243-255, May.
  • Handle: RePEc:bla:joares:v:44:y:2006:i:2:p:243-255

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    References listed on IDEAS

    1. Michael E. Porter, 1992. "Capital Choices: Changing The Way America Invests In Industry," Journal of Applied Corporate Finance, Morgan Stanley, vol. 5(2), pages 4-16.
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    Cited by:

    1. Collins, Daniel W. & Hribar, Paul & Tian, Xiaoli (Shaolee), 2014. "Cash flow asymmetry: Causes and implications for conditional conservatism research," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 173-200.
    2. Günther, Nina & Gegenfurtner, Bernhard & Kaserer, Christoph & Achleitner, Ann-Kristin, 2009. "International financial reporting standards and earnings Quality: the myth of voluntary vs. mandatory adoption," CEFS Working Paper Series 2009-09, Technische Universität München (TUM), Center for Entrepreneurial and Financial Studies (CEFS).

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