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Keywords: investor sentiment
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Journal Articles
Accounting Horizons (2019) 33 (1): 83–102.
Published: 01 March 2019
...Rui Ge; Nicholas Seybert; Feida (Frank) Zhang SYNOPSIS This paper investigates the association between investor sentiment and accounting conservatism. We find that managers recognize economic losses in earnings in a more timely manner during periods of high investor sentiment. Further...