An empirical analysis of accounting conservatism surrounding share repurchases
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DOI: 10.1007/s40821-019-00145-6
Abstract: This study examines the change of the demand for accounting conservatism surrounding share repurchases for a sample of US listed firms between 2003 and 2013. We find that the extent of accounting conservatism decreases significantly… read more here.
Keywords: conservatism; conservatism surrounding; accounting conservatism; share repurchases ... See more keywords