Keywords: Difference in differences
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Journal Articles
China Accounting and Finance Review (2023) 25 (1): 75–100.
Published: 15 August 2022
... overestimate the persistence of accruals decreases with stock liquidity. Results from a difference-in-differences analysis conducted using the 2001 minimum tick size decimalization as a quasi-experiment suggest that the effect of stock liquidity on the accrual anomaly is causal. The findings of this study...

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