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change in response to changes in the accounting system. We show that under optimal contracting, more conservative accounting …
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This chapter describes three active learning activities developed for use in the introductory financial accounting … add value to the introductory accounting course.The learning activities were originally developed using Fink's (2003 …
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We examine the impact of financial reporting on corporate innovation. We find that firms that exhibit more conservative financial reporting generate fewer patents. Their patents also result in fewer citations and lower economic benefits. These effects of conservative financial reporting on...
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