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Keywords: differential interpretations
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Journal Articles
Differential Interpretations and Earnings Quality
Available to Purchase
Journal:
Accounting Horizons
Accounting Horizons (2019) 33 (2): 59–73.
Published: 01 June 2019
... earnings will be associated with more divergent opinions regarding the implication of the earnings signal (i.e., differential interpretations) and, thus, be reflected in their trading activity. We use two abnormal accrual measures and an earnings persistence measure as proxies for earnings quality. We...
