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American Accounting Association is collaborating with JSTOR to digitize, preserve and extend access to The Accounting Review. http://www.jstor.org The Explanatory Power of…

Documents An Analysis of Intertemporal and Cross-sectional Determinants of Earnings Response Coefficients

Journal of Accounting and Economics 11 (1989) 143-181. North-Holland AN ANALYSIS OF INTERTEMPORAL AND CROSS-SECTIONAL DETERMINANTS OF EARNINGS RESPONSE COEFFICIENTS* Daniel…