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~accessRights:"free"
~isPartOf:"Working Paper"
~person:"Kaserer, Christoph"
~subject:"Accounting Standard"
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The impact of managerial ownership, monitoring and accounting standard choice on accrual mispricing
Gegenfurtner, Bernhard
;
Ampenberger, Markus
;
Kaserer, …
-
2009
first corroborate former results indicating that the accrual anomaly is also present in
Germany
. However, this anomaly seems …
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