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Internal Pay Disparity and the Timing of Accounting Information Resolution: Evidence from Accrual Duration

https://doi.org/10.2139/ssrn.7177083
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Over-investment of free cash flow
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Accrual duration
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Performance matched discretionary accrual measures
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The economic implications of corporate financial reporting
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Accrual reliability, earnings persistence and stock prices
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Evidence that the zero-earnings discontinuity has disappeared
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Costs of Equity and Earnings Attributes
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Equity Incentives and Earnings Management
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