Accrual Quality, Investor Sophistication and Litigation
I use two accrual measures (abnormal total accruals and abnormal total current accruals) to proxy for accrual quality and examine the relationship between accrual quality and market reaction at the revelation date (the date the bad news about firms' true financial performance was first revealed...
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| Format: | Others |
| Language: | English English |
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Florida State University
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| Online Access: | http://purl.flvc.org/fsu/fd/FSU_migr_etd-7441 |