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Keywords: decision improving information
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2023) 98 (1): 317–336.
Published: 01 January 2023
... in the firm’s fundamentals to increase, then there is cause for concern. accounting-induced volatility decision improving information standard setting In this paper we develop and study an important tradeoff that, if ignored, could result in serious unintended consequences of standard setting...