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Browsing Business by Subject "Accounting quality"

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    • Early Earnings Releases and the Role of Accounting Quality 

      Seavey, Scott E.; Whitworth, James D.; Imhof, Michael J. (American Accounting Association, 2021-12-01)
      More than half of U.S. public companies announce earnings before audit completion. We examine how accounting quality, as a measure of the ex ante reliability of earnings, affects the decision to release earnings early. ...