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transparency, liquidity, valuation, cost of capital
Accounting, IFRS, Regulation, Comparability
Regulation, Enforcement, Public oversight, Trust, Auditing, Earnings response coefficients
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Securities Regulation, International Accounting
Securities Regulation, Post-IPO Performance, International Accounting
Institutional Investors; Mutual Funds; Corporate Governance; U.S. GAAP; Financial Statement Comparability; Auditor Selection; Analyst Forecasts
Liquidity, Transparency, Financial Crises, Commonality, International Accounting
Price Transparency Regulation; Pricing Policies; Nonprofit Accounting, Decoupling
Transparency, Informed Trading, Institutional Investors, International Accounting
Short-sale constraints; Default risk; Financial reporting transparency; Credit spreads
Financial reporting enforcement, costs and benefits of enforcement, unintended consequences of regulation
Real effects, Dodd-Frank Act, mine safety, corporate social responsibility
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