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This paper examines the effect of accounting conservatism on firm-level investment during the 2007-2008 global … debt raising activity and stock performance. The evidence suggests that accounting conservatism reduces underinvestment in …
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This volume, More Accounting Changes, is a revised and updated edition of Herz's earlier work (Accounting Changes ….S. Accounting Standard Setting -- The Accounting Standards Codification -- Improving the Understandability of Standards …3. Stock Option Controversies -- Take Two -- What's the Problem? -- Addressing the Accounting Issues in the Face of …
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