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Keywords: IOS
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Journal Articles
The Accounting Review (2022) 97 (1): 51–73.
Published: 01 January 2022
...Sudipta Basu; Xinjie Ma; Hoa Briscoe-Tran ABSTRACT We show that firms' investment opportunity sets (IOS) are multidimensional. Analyzing Form 10-K texts, we identify 445 unique keywords that predict firms' future investments during 1995–2009 and combine them into 43 underlying factors. Industry...
Includes: Supplementary data