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Keywords: Earnings informativeness
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Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal 1–23.
Published: 25 September 2026
... Earnings informativeness Imprinting Accrual-based earnings management Signaling theory Upper echelons theory Corporate governance This research is partly funded by University of Economics Ho Chi Minh City (UEH), Vietnam. Income smoothing, managers’ practice of dampening earnings...
