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Key performance indicators as supplements to earnings: Incremental informativeness, demand factors, measurement issues, and properties of their forecasts

Dan Givoly, Yifan Li, Ben Lourie, Alexander Nekrasov
Year2019
VenueReview of Accounting Studies
Typearticle
Citations35
DOI10.1007/s11142-019-09514-y
OpenAlexW3122154320

Topics

Auditing, Earnings Management, GovernancePerformance indicatorEarningsAccountingKey (lock)Econometrics