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Keywords: cash holdings
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Journal Articles
Journal of International Accounting Research (2020) 19 (1): 5–28.
Published: 01 March 2020
...C. S. Agnes Cheng; Yuan Huang; Xiao Li ABSTRACT We examine how information environment affects corporate cash policy by examining the change in cash holdings around two events that lead to exogenous change in information environment, namely the initial enforcement of insider trading laws (ITLs...