Firm value and market liquidity around the adoption of common accounting standards
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DOI: 10.1016/j.jacceco.2018.11.001
Abstract: Abstract The adoption of common accounting standards generates both a precision effect and a network effect. When firms use common standards, investors can leverage their knowledge about the standards to process more financial reports. Embedding… read more here.
Keywords: common accounting; firm value; adoption common; adoption ... See more keywords