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Showing 1 to 1 of 1 for “"Forward Earnings Response Coefficient"”.

  1. An Investigation of the Effectiveness of the Division of Corporate Finance as a Monitor of Financial Reporting

    … on firms with poor disclosure quality. I utilize forward earnings response coefficients (FERC) as a measure of the market's perception of disclosure quality. I expect comment letter firms to have lower disclosure quality and thus lower FERCs. Secondly, within the firms selected for comment, I …

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