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Keywords: cost-benefit trade-off
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Journal Articles
The Accounting Review (2018) 93 (2): 209–247.
Published: 01 March 2018
... the relevant event dates to assess equity investor perceptions of cost-benefit trade-offs. We find insignificant stock market price reactions (on average) on event dates related to the passage of 104 of the 138 standards. When we aggregate the event dates across all standards, we obtain a statistically...
Includes: Supplementary data