University of Cologne
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Accounting Conservatism, Asymmetric Timeliness of Earnings, Basu (1997), Conditional Conservatism, Cost Stickiness
managerial overconfidence, cost stickiness, cost behavior
employment growth, determinants of growth, small and medium-sized enterprises, Gibrat's law
Accounting Conservatism, Residual Income Valuation, Feltham-Ohlson Model, Linear Information Model, Equity Valuation
corporate governance, board structure, financial reporting quality, investment, sales growth, earnings management, accrual quality, audit committees, Korea, causal inference, panel data, difference-in-difference, instrumental variables, regression discontinuity.
Linear Information Model, Ohlson Model, Accounting Conservatism, Asymmetric Timeliness of Earnings, Basu (1997), Conditional Conservatism
Information Release, Dividends, Earnings Persistence, Investor Revision
disclosure enforcement, EHUG, financial reporting quality
CDS, frictions, asymmetric information, inventory risk, market power
Cost Stickiness, Cost Behavior, Credit Risk, Credit Default Swaps
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