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Keywords: market value of cash holdings
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2020) 34 (3): 1–21.
Published: 01 September 2020
...Hyejin Ahn; Sunhwa Choi; Sunho Chris Yun SYNOPSIS We examine how financial statement comparability affects the market value of cash holdings. Using a sample of U.S. firms from 1991 through 2013, we find that the marginal value of cash holdings is higher for firms with financial statements...
