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Keywords: Accounting choice heterogeneity
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Journal Articles
International Journal of Accounting and Information Management (2015) 23 (1): 2–15.
Published: 02 March 2015
..., as well as industry benchmarking firms without accounting changes. The authors then investigated how VACs affect analysts’ following decisions given accounting choice heterogeneity. Findings – The findings demonstrate that VAC is negatively associated with analysts’ following decisions...
