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Reproduced with permission of the copyright owner. Further reproduction prohibited without permission. Value Destruction and Financial Reporting Decisions John R Graham; Campbell R Harvey; Shiva Rajgopal Financial Analysts Journal; Nov/Dec 2006; 62, 6; ABI/INFORM Global pg. 27
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Page 1: Value Destruction and Financial Reporting Decisions John R ... · make decisions related to performance measurement and voluntary disclosure. Chief financial officers were asked what

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Value Destruction and Financial Reporting DecisionsJohn R Graham; Campbell R Harvey; Shiva RajgopalFinancial Analysts Journal; Nov/Dec 2006; 62, 6; ABI/INFORM Globalpg. 27

Page 2: Value Destruction and Financial Reporting Decisions John R ... · make decisions related to performance measurement and voluntary disclosure. Chief financial officers were asked what

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 3: Value Destruction and Financial Reporting Decisions John R ... · make decisions related to performance measurement and voluntary disclosure. Chief financial officers were asked what

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 4: Value Destruction and Financial Reporting Decisions John R ... · make decisions related to performance measurement and voluntary disclosure. Chief financial officers were asked what

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 5: Value Destruction and Financial Reporting Decisions John R ... · make decisions related to performance measurement and voluntary disclosure. Chief financial officers were asked what

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 6: Value Destruction and Financial Reporting Decisions John R ... · make decisions related to performance measurement and voluntary disclosure. Chief financial officers were asked what

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 7: Value Destruction and Financial Reporting Decisions John R ... · make decisions related to performance measurement and voluntary disclosure. Chief financial officers were asked what

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 8: Value Destruction and Financial Reporting Decisions John R ... · make decisions related to performance measurement and voluntary disclosure. Chief financial officers were asked what

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 9: Value Destruction and Financial Reporting Decisions John R ... · make decisions related to performance measurement and voluntary disclosure. Chief financial officers were asked what

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 10: Value Destruction and Financial Reporting Decisions John R ... · make decisions related to performance measurement and voluntary disclosure. Chief financial officers were asked what

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 11: Value Destruction and Financial Reporting Decisions John R ... · make decisions related to performance measurement and voluntary disclosure. Chief financial officers were asked what

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 12: Value Destruction and Financial Reporting Decisions John R ... · make decisions related to performance measurement and voluntary disclosure. Chief financial officers were asked what

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 13: Value Destruction and Financial Reporting Decisions John R ... · make decisions related to performance measurement and voluntary disclosure. Chief financial officers were asked what

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.


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