Amsterdam Business School
Plantage Muidergracht 12
Amsterdam, 1018 TV
Netherlands
University of Amsterdam
dynamic investment, earnings, returns, conservatism, earnings-response coefficient, uncertainty
dynamic investment; conservatism; earnings-return relation
Managerial discretion, Discretionary accruals, Informational efficiency, Stock return variance ratios
managerial discretion, abnormal accruals, informational efficiency, stock return variance ratios
Product Market Competition, Existing Competition, Potential Competition, Segment Reporting, Cross-Segment Differences
Cash flow forecasts; Earnings forecasts, Post earnings forecast revision drift
political costs, earnings management, antitrust, competition policy