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Accounting

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May 2017

Disclosure Frequency Induced Earnings-Cash Flow Conflict and the Decision to be Public

Vicki W. TANG, Kevin Ke LI
We examine whether disclosure frequency induced earnings-cash flow conflict influences the types of firms that choose to be public. Using the length of the cash conversion cycle to proxy for the disclosure frequency induced conflict between short-term reported earnings and total cash flows, we find ...
Keywords: managerial myopic behavior, mandatory disclosure frequency, earnings-cash flow conflict
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