Share repurchases and accounting conservatism
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DOI: 10.1007/s11156-019-00804-9
Abstract: The prior literature indicates that financial policy (e.g., payout policy) as well as accounting policy (e.g., conservatism) can be used to address incentive problems in firms but finds mixed evidence. We conjecture that stock repurchases,… read more here.
Keywords: accounting conservatism; negative relation; share repurchases; repurchases accounting ... See more keywords