Are investors inattentive to the information content of advance receipts?
Advance receipts reflect implicit performance information, as they measure unearned revenue such that cash is received before the revenue can be recognised. This paper examines the information content and related pricing impact of advance receipts. We find that (1) advance receipts are positively re...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Taylor & Francis Group
2024-04-01
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| Series: | China Journal of Accounting Studies |
| Subjects: | |
| Online Access: | https://www.tandfonline.com/doi/10.1080/21697213.2023.2300293 |
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