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This study examines the association between financial statement comparability and idiosyncratic return volatility. A greater degree of comparability lowers information acquisition costs, reduces the uncertainties associated with performance evaluation, and increases the overall quantity and...
Persistent link: https://www.econbiz.de/10012914389
This study examines the impact of financial statement comparability on corporate cash holdings. A greater degree of comparability lowers information acquisition costs, reduces the uncertainties associated with performance evaluation, and increases the overall quantity and quality of information...
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