Market value of 10-K readability and corporate cash holdings
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DOI: 10.1016/j.econlet.2021.109796
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Cited by:
- Yin, Shiyan & Chevapatrakul, Thanaset & Yao, Kai, 2022. "The causal effect of improved readability of financial reporting on stock price crash risk: Evidence from the Plain Writing Act of 2010," Economics Letters, Elsevier, vol. 216(C).
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More about this item
Keywords
Readability; Marginal value of corporate cash holdings;JEL classification:
- G30 - Financial Economics - - Corporate Finance and Governance - - - General
- G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
- M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
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