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Keywords: Information content of earnings
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Journal Articles
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2018) 17 (1): 2–17.
Published: 12 February 2018
... the information content of earnings. One limitation is that the measure of voluntary disclosures does not consider the variation in the information content of individual disclosures. Practical implications Firms who make voluntary disclosures will need to carefully consider how to structure such releases...
