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Keywords: economic capital
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Journal Articles
The Accounting Review (2022) 97 (4): 209–236.
Published: 01 July 2022
...Qi Chen; Katherine Schipper; Ning Zhang ABSTRACT We develop and validate an empirical measure of the informativeness of accounting assets in measuring firm-specific economic capital, an important determinant of both cash flows and intrinsic values. Our validation tests show that the asset...