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Keywords: resource constraints
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Journal Articles
The Accounting Review (2020) 95 (6): 97–123.
Published: 01 November 2020
... Editorship of Mary E. Barth. 7 2017 10 2019 2020 disclosure financial reporting quality resource constraints restatements subsequent events This study examines whether material corporate events that occur during the year-end closing process (i.e., subsequent events...