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Measurement alternatives for earnings, total assets, and total liabilities: The value-relevance of adjusting financial statement summary measures by a comprehensive financial reporting analysis.
(1997)
A secondary research question of interest to this thesis is that of differential valuation by investors between recognized versus alternatively disclosed financial data. These results offer inconsistent evidence on this ...
The impact of accounting conservatism on the differential information content of cash flows and accruals.
(2001)
The objective of this study is to examine the relation between the differential information content of operating accruals and accounting conservatism. Feltham and Ohlson's (1995) framework suggests that as conservatism ...