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Keywords: revenue
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Journal Articles
Journal of Financial Reporting (2023) 8 (1): 63–96.
Published: 01 May 2023
...Hanni Liu; Anup Srivastava; Jennifer Yin ABSTRACT Revenue is the closest proxy in financial statements for market size and dominance, factors that determine the survival and future profits of modern corporations. Hence, revenue may contain value-relevant information, incremental to information...