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When Accounting Qualities Collide: Accruals Quality, Comparability and Information Risk in SEO Underpricing.

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Title: When Accounting Qualities Collide: Accruals Quality, Comparability and Information Risk in SEO Underpricing.
Authors: Bordeman, Adam1 (AUTHOR), Shane, Philip B.2 (AUTHOR) pbshane@wm.edu, Smith, David B.3 (AUTHOR), Zhang, Suning4 (AUTHOR)
Source: Accounting & Finance. Jun2026, p1. 29p. 1 Illustration.
Database: Business Source Ultimate
FullText Text:
  Availability: 0
Header DbId: bsu
DbLabel: Business Source Ultimate
An: 194772990
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PubType: Academic Journal
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PLink https://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=bsu&AN=194772990
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    Identifiers:
      – Type: doi
        Value: 10.1111/acfi.70248
    Languages:
      – Code: eng
        Text: English
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      Pagination:
        PageCount: 29
        StartPage: 1
    Titles:
      – TitleFull: When Accounting Qualities Collide: Accruals Quality, Comparability and Information Risk in SEO Underpricing.
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            NameFull: Bordeman, Adam
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            NameFull: Shane, Philip B.
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            NameFull: Smith, David B.
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            NameFull: Zhang, Suning
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          Dates:
            – D: 24
              M: 06
              Text: Jun2026
              Type: published
              Y: 2026
          Identifiers:
            – Type: issn-print
              Value: 08105391
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            – TitleFull: Accounting & Finance
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