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Keywords: accounting-induced volatility
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Journal Articles
The Accounting Review (2023) 98 (1): 317–336.
Published: 01 January 2023
...Chandra Kanodia; Raghu Venugopalan ABSTRACT Corporate managers often express concern about accounting-induced volatility in financial statements. Accounting regulators, however, argue that the volatility in financial statements merely increases transparency by shining a light on risks...