Net Income Measurement, Investor Inattention, and Firm Decisions
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DOI: 10.21799/frbp.wp.2022.05
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More about this item
Keywords
Net income components; investor inattention; ASU 2016-01; capital allocation decisions;All these keywords.
JEL classification:
- G11 - Financial Economics - - General Financial Markets - - - Portfolio Choice; Investment Decisions
- G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading
- G22 - Financial Economics - - Financial Institutions and Services - - - Insurance; Insurance Companies; Actuarial Studies
- G30 - Financial Economics - - Corporate Finance and Governance - - - General
- M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2022-03-14 (Accounting and Auditing)
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