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Keywords: inevitable disclosure doctrine
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Journal Articles
Journal of Management Accounting Research (2023) 35 (3): 101–120.
Published: 01 October 2023
...Yonghong Jia; Xinghua Gao; Li Fang ABSTRACT The staggered rejection of the inevitable disclosure doctrine (IDD) by state courts increases the mobility of both managerial and rank-and-file employee labor markets. Flammer and Kacperczyk (2019) report a positive impact of the IDD rejection on firms...