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Keywords: Value-relevance
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Journal Articles
Journal:
Pacific Accounting Review
Pacific Accounting Review (2023) 35 (3): 451–476.
Published: 14 March 2023
... are based on multivariate regression analyses for South African firms that report from 2010 to 2019. Findings Findings show that the value-relevance of discretionary earnings exceeds that of both GAAP earnings and headline earnings. In addition, placement of discretionary earnings reconciliations...
