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Keywords: Balance sheet quality
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Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2024)
Published: 17 December 2024
...Kathryn Brightbill; Lynn Rees Purpose We discuss the importance of the Financial Accounting Standards Board’s (FASB) emphasis on balance sheet primacy and examine whether balance sheet quality is associated with earnings quality. Design/methodology/approach We confirm that a firm’s market...
