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Keywords: timely loss recognition
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Journal Articles
The Accounting Review (2017) 92 (2): 41–67.
Published: 01 March 2017
... ). Appealing to market efficiency, this research typically uses stock return as a proxy for news about future cash flows, and interprets the piecewise-linear effect of stock return on earnings as a measure of more timely loss recognition by firms. We examine recent U.S. impairment accounting standards...