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January 1, 1977Journal of Accounting Research

Different Market Reactions to Discretionary and Nondiscretionary Accounting Changes

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Abstract

Accounting changes, Nondiscretionary changes, Informational content, CAR

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Tom Harrison (1977) studied this question.

synapsesocial.com/papers/6a8140a0461989f0134d7d0f https://doi.org/10.2307/2490557

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