Studies on the rationality of earnings expectations and the risk in earnings
This thesis consists of three self-contained studies, one study on the mispricing of accruals and cash flows and two studies on accounting-based measures of risk. In the first study. we use insights from the literature on accounting conservatism and the literature on econometrics to improve previous...
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Lancaster University
2011
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| Online Access: | http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.619260 |