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Keywords: Voluntary accounting changes
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Journal Articles
International Journal of Accounting and Information Management (2015) 23 (1): 2–15.
Published: 02 March 2015
...Tzu-Ling Huang; Tawei Wang; Jia-Lang Seng Purpose – This study aims to examine the relation between voluntary accounting changes (VACs) and analyst following. Design/methodology/approach – A sample of firms was collected with VACs in the period from 1994 to 2008 and their major competitors...
