Changes in Accounting Techniques and Stock Prices
Accounting techniques, Stock price, Discretionary accounting decisions, Efficient market Hypothesis
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Risk, Return and Disequilibrium: An Application to Changes in Accounting Techniques
Ray Ball, Risk, Return and Disequilibrium: An Application to Changes in Accounting Techniques, The Journal of Finance, Vol. 27, No. 2, Papers and Proceedings of the Thirtieth Annual Meeting of the American Finance Association, New Orleans, Louisiana, December 27-29, 1971 (May, 1972), pp. 343-353