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This study examines whether material corporate events that occur during the year-end closing process constrain management's and the auditor's resources and inhibit them from providing high quality financial reports. For a sample of U.S. company financial reports issued during 2000–2013, we...
Persistent link: https://www.econbiz.de/10012860174
Disclosure is of fundamental interest to accounting research. When the sign/magnitude of disclosed news is unclear, research infers the information content of disclosures using the ratio of return volatilities during disclosure event and non-event windows (Beaver, 1968). We show the ratio is...
Persistent link: https://www.econbiz.de/10012852048
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