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Keywords: estimation risk
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Journal Articles
The Accounting Review (2018) 93 (2): 209–247.
Published: 01 March 2018
... events that changed the standard's probability of issuance; and (2) whether the market reactions are related, in the cross-section, to agency problems, information asymmetry, proprietary costs, contracting costs, and changes in estimation risk. The average standard is a non-event from the investors...
Includes: Supplementary data