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McGill University - Desautels Faculty of Management
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competition, proprietary costs, voluntary disclosure, technology
comparability; similarity; financial reporting; peer firms; benchmark firms.
asymmetric information, disclosure disaggregation, matching, labor market frictions, CEO hiring, executive labor market
financial analysts, earnings forecasts, global expertise
offshore leaks, offshore tax sheltering, capital structure
Earnings Management, Expectations Management, Return Predictability, Market Efficiency
Bonus Compensation, Performance Prediction, Compensation Shielding, Pay Rigidity
Screening, tunneling, resource diversion, conservatism