The disclosure of risk in financial stat
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J.David Cabedo; José Miguel Tirado
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Article
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2004
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Elsevier Science
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English
⚖ 153 KB
The accounting information currently issued by firms is not wholly adequate when used for decision making purposes, and within that process, for forecasting, for which additional information on risks is required. Therefore a reform of the current framework becomes necessary. Within this reform an ad