The valuation consequences of voluntary accounting changes
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More about this item
KeywordsAccounting changes; Accruals anomaly; Market efficiency; Earnings management; Earnings fixation; Earnings informativeness; Earnings quality; G14; M41;
- G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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