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Limited attention, statement of cash flow disclosure, and the valuation of accruals · Study

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ArticleLimited attention, statement of cash flow disclosure, and the valuation of accruals

Bin Miao2016

OA

Articlegreen2016

Limited attention, statement of cash flow disclosure, and the valuation of accruals

Bin Miao · Siew Hong Teoh · Zinan Zhu

52 citations·0/0 files stored·Review of Accounting Studies

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Auditing, Earnings Management, Governance Financial Markets and Investment Strategies Financial Analysis and Corporate Governance

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References

2002Illiquidity and stock returns: cross-section and time-series effects 1997Measuring Mutual Fund Performance with Characteristic‐Based Benchmarks 2009On the use of instrumental variables in accounting research 2003Limited attention, information disclosure, and financial reporting 2009Investor Inattention and Friday Earnings Announcements 2002Errors in Estimating Accruals: Implications for Empirical Research 2009Driven to Distraction: Extraneous Events and Underreaction to Earnings News 2013Tone Management

Cited by

2023Disclosure and Investor Inattention: Theory and Evidence 2017Opportunity Knocks But Once: Delayed Disclosure of Financial Items in Earnings Announcements and Neglect of Earnings News 2021Is all disaggregation good for investors? Evidence from earnings announcements 2017The Effect of Investor Inattention on Voluntary Disclosure 2019Australian evidence on analysts' cash flow forecasts: issuance, accuracy and usefulness

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Details

Year2016

Typearticle

Published2016-04-16

VenueReview of Accounting Studies

ISSN-L1380-6653

Languageen

Citations52

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1007/s11142-016-9357-z

openalex_workW3124459535

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