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Market reaction to annual earnings innovations and alternative time-series assumptions: evidence of the Brazilian market

This paper analyses the market reaction to earnings innovations under different time-series assumptions for reported earnings and high interest rate conditions. The sample consists of 176 Brazilian listed firms from 1995 to 2013 and the empirical analysis compares different assumptions of earnings p...

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Detalhes bibliográficos
Publicado no:Revista de Contabilidade e Organizações
Principais autores: Renê Coppe Pimentel, Iran Siqueira Lima
Formato: Artigo
Idioma:Inglês
Publicado em: Universidade de São Paulo 2015
Assuntos:
Acesso em linha:https://www.redalyc.org/articulo.oa?id=235243231005
https://www.redalyc.org/journal/2352/235243231005/
https://www.redalyc.org/journal/2352/235243231005/html/
https://www.redalyc.org/journal/2352/235243231005/235243231005.epub
https://www.redalyc.org/journal/2352/235243231005/movil
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