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Simplifying Share-Based Payment Accounting: The Influence of FASB ASU No.2016-09 on Earnings and Cash Flow Volatility

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Figure

Table 1. Descriptive Statistics
Table 2. Correlation Matrix
Table 3. Effect of ASU 2016-09 on Cash Flow Volatility
Table 4. Effect of ASU 2016-09 on Earnings Volatility

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