Keywords: Lockup
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Journal Articles
Accounting Research Journal (2022) 35 (3): 317–335.
Published: 30 July 2021
... years from 2000 to 2016. It uses ordinary least squares for the baseline model and incorporates an interaction term, quantile regression, quadratic term, break test and logit regression model for further analysis. Findings The results support the propositions that lockup provisions signal commitment...

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