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Keywords: earnings informativeness
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Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (1): 61–84.
Published: 01 February 2013
... a difference-in-differences approach, we compare the change in earnings informativeness for the test sample with that for a control sample of non-accelerated filers. We find that earnings informativeness for companies with clean internal control reports was greater in the Section 404 adoption year than...