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The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition

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References

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2000The effect of international institutional factors on properties of accounting earnings3,198 cited
2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
1994Accounting earnings and cash flows as measures of firm performance2,584 cited
2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited

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2004The Economic Implications of Corporate Financial Reporting1,998 cited

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