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Keywords: Earnings response coefficient
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Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal 1–22.
Published: 01 July 2026
...Zihao Liu; Huaping Wu; Yinwei Huang Purpose This study aims to examine how disclosing engagement quality reviewer ( EQ reviewer) information influences investors’ perceptions of financial reporting quality through the lens of the earnings response coefficient, with the aim of highlighting...
