External Monitoring, ESG, and Information Content of Discretionary Accruals
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- Efrat Shust & Dan Weiss, 2022. "Disentangling Relevance from Reliability in Value Relevance Tests," Sustainability, MDPI, vol. 14(20), pages 1-15, October.
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Keywords
discretionary accruals; analyst forecast; institutional ownership; ESG; governance;All these keywords.
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