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Keywords: earnings response coefficients
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Journal Articles
AUDITING: A Journal of Practice & Theory (2014) 33 (4): 41–70.
Published: 01 November 2014
...Jeng-Fang Chen; Yan-Yu Chou; Rong-Ruey Duh; Yu-Chen Lin SUMMARY: Using earnings response coefficients (ERCs) from returns-earnings regressions as a proxy for investor perceptions of earnings quality, we analyze how investors perceive reported earnings when companies with interlocking audit...