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Keywords: investor informedness
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Journal Articles
Journal of International Accounting Research (2019) 18 (1): 71–95.
Published: 01 March 2019
...-shares have identical future cash flow rights, we are able to construct a dependent variable (A-B share price difference) that is attributable more to the discount rate (cost of equity). Our study also emphasizes the importance of differential investor informedness in investigating the relation...