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Keywords: Prospectors
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Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2024)
Published: 03 December 2024
... labeled as the abnormal cash holdings. Findings Using a sample of US firms, we confirm a positive and significant association between business strategy and abnormal cash holdings. We also reveal that a deviation from the estimated cash level can lead to an improved future performance but a prospector...
Includes: Supplementary data
