The accrual anomaly : effects of financial statement presentation format on less-informed investors.
I examine whether investors exhibit greater ability to discriminate between high-accrual and low-accrual firms when they have more knowledge of earnings persistence and when accrual information is presented more clearly in the financial statements. Using an experimental approach, I manipulate in the...
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| Format: | Research Report |
| Language: | English |
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2009
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| Online Access: | http://hdl.handle.net/10356/14727 |