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The Economic Implications of Corporate Financial Reporting

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NBER2004-06-01 更新2025-01-04 收录
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We survey 401 financial executives, and conduct in-depth interviews with an additional 20, to determine the key factors that drive decisions related to reported earnings and voluntary disclosure. The majority of firms view earnings, especially EPS, as the key metric for outsiders, even more so than

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2004-06-01
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