Articles with "common accounting" as a keyword



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Firm value and market liquidity around the adoption of common accounting standards

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Published in 2019 at "Journal of Accounting and Economics"

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