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文献来源 MYOPIA ：The first factor identifed from our exploratory factor analysis. MYOPIA is positively associated with small positive earnings surprises (EARNINGS_SURPRISES), quarterly strings of year-over-year earnings increases (EARNINGS_INCREASE_STRINGS), and frequency of management earnings guidance (FREQ_GUIDANCE) and negatively associated with discretionary R D (UNEXP_R D) Hribar, P., et al. (2024). Earnings myopia and private equity takeovers. Review of Accounting Studies. （完）
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