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financial reporting
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earnings
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technology
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vertical integration
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M48
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accounting fraud
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auditing
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empirical research
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financial system
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managerial incentives
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mergers & acquisitions (M&A)
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philosophy
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physics
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regulation
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start-ups
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G11
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G21
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M40
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accounting quality
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bank regulation
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cash flow
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climate change
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corporate taxation and avoidance
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cost accounting
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debt
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efficient market theory
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entertainment
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environmental economics
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equity valuation
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financial analysis
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g11
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impact investing
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impact investment
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information acquisition
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insider trading
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labor incentives
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marketing strategy
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mergers & acquisitions
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pricing
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CEO compensation
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accounting policies
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adverse selection
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archaeology
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balance sheet
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carbon accounting
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epistemology
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expected returns
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financial crisis
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financial disclosure
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incentives
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information processing
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international financial reporting standards
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patent litigation
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proprietary costs
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psychology
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quantum mechanics
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reputation
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shareholder voting
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solar energy
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sports management
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statistics
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stock exchanges
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stock options
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strategy
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tax incentives
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taxation and compliance studies
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valuation (finance)
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wages
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G34
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SEC
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analyst forecasts
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bankruptcy
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business growth
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business models
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competition
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credit ratings
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ecology
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externalities
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financial markets
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financial ratios
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financing
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fundraising
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information content
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information theory in economics
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international expansion
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internet
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investment information
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levelized cost of electricity
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limited attention
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market economy
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measurement
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moral hazard
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mutual funds
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net operating losses
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organizational performance
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organizational structure
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price discovery
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private information
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profitability
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public economics
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retail investors
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reverse mergers
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risk management in business
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scenario-based valuations
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short selling
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social media
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social responsibility
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spillovers
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target prices
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transfer pricing
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uncertainty
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value relevance
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wind power
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D83
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G32
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IFRS
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accounting research
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agriculture
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anomalies
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assets (accounting)
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auction theory and applications
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audit quality
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bank management
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banking industry
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business communication
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carbon emissions
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certification
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climate change policy and economics
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compensation
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context (archaeology)
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coordination role of disclosure
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corporate accounting
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corporate finance
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corporate strategy
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corporations
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credit risk and financial regulations
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debt contracts
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discretionary accruals
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economic competition
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economic development
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education
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electrical engineering
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electrolysis
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energy storage
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entrepreneurial finance
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entrepreneurial management
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environment
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field experiment
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financial analysts
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financial institutions
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financial management
4
financial reporting quality
4
financial risk
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forecasting
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geography
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hiring
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history
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income shifting
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information sharing
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initial public offering
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insider trading in securities
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international marketing
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international operations
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investment (military)
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learning-by-doing
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leverage
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liquidity (economics)
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macroeconomics
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management controls
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management science and operations research
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mandatory disclosure
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mispricing
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misreporting
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paleontology
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partnerships
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power (physics)
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prices
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private equity
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profitability index
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proxy advisory firms
4
real effects
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real estate
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related party transactions
4
revenue recognition
4
scaling
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social entrepreneurship
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solar PV
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stakeholders
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stock market
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tax avoidance
4
tax planning
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tax policy
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taxation
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television
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textual analysis
4
tobin's q
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turnover
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CEO
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CEO labor market
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China
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Corporate governance
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EDGAR search traffic
3
FASB
3
G10
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G38
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G39
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H25
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H26
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IPOs
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M12
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M21
3
M4
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NBA
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NHL
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PCAOB
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R&D
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abnormal returns
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access to information
3
accounting and organizational management
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accounting practice
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accrual
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accrual accounting
3
accrual basis accounting
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activists
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advertising
3
algorithmic trading
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arbitrage costs
3
athletes
3
audit
3
audit fees
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audit partner tenure
3
auditor independence
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auditor rotation
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available for sale securities
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balance sheets
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bank failure prediction
3
banking laws
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bond market
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bonuses
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business forecasting
3
business size
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business strategy
3
c51
3
capital adequacy
3
capital costs
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capital formation
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capital investment and risk analysis
3
case method and specialist management disciplines
3
cash
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cash flows
3
causal inference
3
cheap talk
3
classification and regression trees
3
client relations
3
clothing
3
co-search
3
commercial banks
3
competition (biology)
3
competitive advantage
3
computer security
3
conference calls
3
consumer marketing
3
contracts
3
corporate disclosures
3
corporate tax
3
cost competitiveness
3
cost estimation
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cost of electricity by source
3
debt covenants
3
decision making
3
depreciation
3
dissemination
3
distribution channels
3
double taxation
3
due diligence
3
earnings pressure
3
economic growth
3
economic shock
3
electric vehicles
3
electricity generation
3
employees
3
employment growth
3
energy
3
energy and environment impacts
3
environmental science
3
equity
3
exchange traded funds (ETFs)
3
executive pay
3
executives
3
expansion
3
expectation (psychology)
3
expectations management
3
facilities
3
financial capital
3
financial instruments
3
financial market reaction
3
financial misreporting
3
financial statement analysis
3
firm communication
3
firm value
3
fixed effects model
3
franchise
3
full cost
3
geometry
3
going public (securities)
3
governance
3
high technology
3
historical cost
3
human resources
3
hydrogen
3
impact measurement
3
individual investors
3
industrial capacity
3
industry classification
3
information
3
information uncertainty
3
informational efficiency
3
innovation box
3
institutional investors
3
intangible assets
3
integrated reporting
3
intermediation (finance)
3
investment decision-making
3
investment inefficiently
3
investment performance
3
investor response
3
investor sentiment
3
job creation
3
judicial efficiency
3
key performance indicators
3
l25
3
labour economics
3
levelized cost of energy
3
liability
3
life-cycle cost
3
loan default contagion
3
loans
3
management control systems
3
management forecasts
3
managerial incentives for the accounting function
3
marginal abatement cost
3
marginal cost
3
market access
3
market entry
3
market for innovation
3
market positioning
3
market prices
3
market timing
3
measurement error
3
measurement errors
3
merger and competition analysis
3
mergers and acquisitions
3
monetary policy
3
municipal bonds
3
net metering
3
optimism
3
overvaluation
3
partnership
3
patents
3
performance
3
performance pay
3
perspective (graphical)
3
pollution
3
price dynamics
3
price efficiency
3
price informativeness
3
price regulation
3
pricing efficiency
3
private equity and venture capital
3
procyclicality
3
product positioning
3
productivity
3
professional sports
3
public companies
3
public policy
3
real earnings management
3
realized gains and losses
3
recycling
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regulatory capital
3
regulatory enforcement
3
resource allocation
3
retailing
3
return volatility
3
revealed preference
3
risk-weighted assets
3
riskiness of banks
3
savings
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security lending
3
social investments
3
social issues
3
solar power
3
sports league
3
stock pricing
3
stocks (finance)
3
strategic alliances
3
strategy and management
3
structural estimation
3
subsidy
3
tax accounting
3
tax havens
3
taxes
3
taxpayer compliance
3
time series analysis
3
trading costs
3
trading hours
3
transportation services
3
value (mathematics)
3
verification
3
volatility
3
wage differentials
2
Accrual accounting
2
BNPL
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Bayesian persuasion
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CDS
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CEO incentives
2
Chinese equity markets
2
Chinese security markets
2
D86
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DEI
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E32
2
EEO-1
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ESG assurance
2
FIFA
2
FOIA
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FinTech
2
G02
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G15
2
G17
2
G18
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G20
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G24
2
G28
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G3
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G41
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IAS 39
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IASB
2
IP box
2
India
2
John Hendricks
2
L14
2
L20
2
M10
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M45
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Q42
2
Q53
2
Q54
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SEC investigations
2
SFAS 123R
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Tick Size Pilot
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World Cup
2
accountant
2
accounting conservatism
2
accounting firms
2
accounting guidelines
2
accounting harmonisation
2
accounting measurement
2
accounting research and practice
2
accounting-based anomalies
2
actively managed funds
2
agri-business
2
agricultural ecosystem
2
agriculture value chain
2
algorithm
2
alignment
2
alliances
2
ambiguity aversion
2
analytics
2
annual bonus
2
annual reports
2
applications
2
apps
2
asset management
2
asset securitizations
2
asymmetric timeliness
2
attitudes of capitalists & financiers
2
auctions
2
audit opinions
2
audit process
2
audit report
2
auditing fees
2
auditor fees
2
auditor reporting
2
automation
2
bank risk
2
basketball
2
battery storage
2
behavioral finance
2
benchmarking (management)
2
bias reduction
2
big data
2
biotechnology
2
board of director networks
2
bond funds
2
bonus contracts
2
book-to-market ratios
2
borrowers
2
business & politics
2
business analysts
2
business cycle
2
business cycles
2
business executive
2
business model
2
business practices
2
c13
2
capacity planning
2
capital (architecture)
2
capital assets pricing model
2
capital market regulation
2
capital requirement
2
capital structure
2
capitalists & financiers
2
carbon capture
2
carbon reduction
2
carbon reporting
2
carbon sequestration
2
cash flow forecasting
2
cash flow statements
2
causal inferences
2
cement production
2
chief executive officers
2
china
2
clean energy vehicles
2
coach
2
combinatorics
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comparability
2
compensation disclosures
2
compensation discussion and analysis
2
compensation governance
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competitive strategy
2
complex systems and time series analysis
2
conceptual framework
2
conditional conservatism
2
consolidated financial statements
2
consolidation
2
consumer credit
2
consumer demographics
2
consumers
2
consumption
2
control (management)
2
control rights
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control systems
2
control variables
2
cooperative tax compliance
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corporate culture
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corporate debt
2
corporate governance (ESG)
2
corporate governance research
2
corporate purposes
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corporate social responsibility
2
corporate taxation
2
corporate taxes
2
cost analysis
2
cost innovation
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cost structure
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country factors
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coverage
2
credibility
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credit
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credit spreads
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creditors
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critical analysis
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cross-sectional method
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customer experience
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data science
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debit cards
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debt contracting
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debt-contract design
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decarbonization
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default prediction
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delegated investment decision
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difference of opinions
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direct costing
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disaggregated cost disclosure
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disaggregation
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disagreement
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disclosure externalities
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disclosure of nonfinancial information
2
disruptive innovation
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distraction
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distress
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distributed generation
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divergence of beliefs
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diversity disclosure
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double materiality
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downside risk
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dynamic contracting
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e37
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early-stage companies
2
earnings announcement notifications
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earnings announcement premium
2
earnings announcement scheduling
2
earnings announcement timing
2
earnings betas
2
earnings disaggregation
2
earnings forecast exclusions
2
earnings manipulation
2
earnings per share
2
earnings response coefficient
2
earnings response coefficients
2
earnings surprise
2
earnings transparency
2
economic equilibrium
2
economic forecasting
2
economic impact
2
economic theories and models
2
economically linked firms
2
effective tax rate
2
electric power system optimization
2
emerging markets
2
enforcement actions
2
environment impact
2
environmental impact and sustainability
2
environmental responsibility
2
environmental social and governance (ESG)
2
equity risk
2
ethics
2
exogenous shock
2
experimental behavioral economics studies
2
experimental design
2
fans
2
feature phones
2
field (mathematics)
2
field research
2
financial accounting and reporting
2
financial crises
2
financial intermediation
2
financial leverage
2
financial reporting transparency
2
financial research
2
fire sale
2
firing
2
firm
2
firm boundaries
2
fixed effects
2
fleet optimization
2
flexibility (engineering)
2
forecasting techniques and applications
2
forecasts
2
foreign bank account laws Foreign Account Tax Compliance Act (U.S.)
2
foreign investment
2
foreign investment laws
2
fraud
2
frogs
2
fundamental investing
2
fundamental risk assessment
2
g01
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g12
2
g14
2
g17
2
g24
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gas companies
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gender inequality
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general equilibrium
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general manager
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geodesy
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global capital
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global energy and sustainability research
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golf
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government business enterprises
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green bonds
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greenhouse gas
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greenhouse gas emissions
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gross margins
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growth
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horse racing
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household accounting and finance
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housing market and economics
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ifrs
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impact analysis
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impact measurement and management
2
imperfect information
2
income statement
2
income statements
2
industrial decarbonization
2
industrial management
2
industry factors
2
information environment
2
information inequality
2
information quality
2
informational feedback
2
informed and unformed traders
2
informed decision-making
2
initial public offerings
2
innovation policy and r&d
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institutional ownership (stocks)
2
institutional shareholder voting
2
intangible property
2
interactions
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intermediate goods
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intermittent electricity generation
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internal controls
2
internalization (psychology)
2
international accounting standards
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international accounting standards board
2
international business enterprises
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international equity valuation
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international financial institution
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international management
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international tax
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investment policy
2
investment risk
2
investor attention
2
investor inattention
2
investor relations
2
investor relations (corporations)
2
investor sophistication
2
issuer
2
job destruction
2
journalism
2
labor market
2
labor markets
2
leaks (disclosure of information)
2
learned profession
2
learning effects
2
learning‐by‐doing
2
liabilities
2
life cycle costing
2
limited liability
2
linguistic analysis
2
linguistics
2
liquidity trading
2
litigation
2
local economy
2
local households
2
long-short strategies
2
long-term incentive programs
2
long-term liabilities
2
long‐run marginal cost
2
machine learning
2
manager pay
2
managerial opportunism
2
market
2
market attention
2
market dynamics and volatility
2
market reform in China
2
market sentiment
2
market value
2
market volatility
2
market-to-book ratio
2
marketplace
2
markets
2
momentum spillovers
2
monetary policy and economic impact
2
mood
2
motorsports
2
multinational firms
2
multinational organizations
2
myth
2
natural gas reserves
2
negotiations
2
net losses
2
net-zero pledges
2
new economy
2
noise trade
2
non-GAAP earnings
2
non-financial disclosure
2
non-profit
2
non-profit marketing
2
non-profit organizations
2
operational volatility
2
operations
2
operations management
2
opportunism
2
option pricing
2
options (finance)
2
organizational risk
2
organizational transparency
2
owner
2
patent
2
patent markets
2
pay for performance
2
pecuniary externalities
2
peer firm
2
pensions
2
performance dispersion
2
pessimism
2
petroleum companies
2
petroleum reserves
2
photovoltaic power systems
2
photovoltaic system
2
pivot
2
platform
2
player
2
players
2
political costs
2
portfolio
2
potato crop
2
power-to-gas
2
price cutting
2
price increases
2
pricing strategy
2
private communication
2
private firm disclosures
2
private firms
2
probability theory
2
process innovation
2
product (mathematics)
2
product disclosure
2
production (economics)
2
professional sporting club
2
profit (economics)
2
prosperous society
2
proxy advisors
2
public disclosure
2
public firm presence
2
public opinion
2
public subsidies
2
pure mathematics
2
puzzles
2
rate of return
2
rate-of-return regulation
2
rational expectations
2
relative performance evaluation
2
reporting
2
research
2
research and development (R&D)
2
research insights
2
research methods
2
restatements
2
retail trading
2
return prediction
2
returns
2
revenue creation
2
revenue destruction
2
revenue management
2
revolving door
2
risk and uncertainty
2
risk aversion
2
risk disclosure
2
risk-taking
2
sabermetrics
2
sales strategy
2
second life applications
2
securities
2
securities analysis
2
securities regulation
2
securities trading
2
senior leadership teams
2
share issuance
2
shareholder relations
2
shareholder value
2
short interest rebates
2
short-selling
2
signal-precision
2
small farmer
2
smart grid energy management
2
smartphones
2
soccer
2
social
2
social and governance (ESG)
2
social disclosure
2
social services
2
social washing
2
socially responsible investing (SRI)
2
software
2
solar
2
sponsorship
2
sport management
2
sports > marketing
2
sports administration
2
startups
2
state ownership
2
stock market forecasting methods
2
stock option repricing
2
stock warrants
2
stock-based compensation
2
stocks
2
strategic auditing
2
strategic disclosure
2
strategy formulation
2
subsidiaries
2
success
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