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Keywords: subsequent events
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Journal Articles
The Accounting Review (2020) 95 (6): 97–123.
Published: 01 November 2020
... of U.S. company financial reports issued during 2000–2013, we identify material corporate events using Type II subsequent event footnote disclosures (i.e., material events that occur in year t+1, but prior to the issuance of the year t financial statements, yet do not affect amounts...