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Keywords: intangible assets
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Journal Articles
Non-GAAP Reporting and Investment
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2024) 99 (2): 341–367.
Published: 01 March 2024
... to misreport. We contribute to this literature by considering the role of voluntary disclosure on investment into intangible assets. 3 We model an infinitely lived firm in which a manager observes intangible capital, the productivity of capital, and transitory earnings. The manager chooses...
Includes: Supplementary data