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Keywords: quality of accounting information
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2022) 97 (5): 1–28.
Published: 01 September 2022
... the earnings announcement. We also predict and find evidence that increases in dark market share around earnings announcements are higher for firms with high-quality accounting information. In addition, we find a positive relation between the change in dark market share and the speed of resolution of investor...
