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The impact of SFAS No. 123(R) on financial statement conservatism

✍ Scribed by Wendy Heltzer

Book ID
108050657
Publisher
Elsevier Science
Year
2010
Tongue
English
Weight
262 KB
Volume
26
Category
Article
ISSN
0882-6110

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Historically, the format of financial statements has varied from one country to another. Recently, due to the attractiveness of their capital markets, the strength of their accounting professions and the influence of their institutional investors, Anglo-American countries have seen a steady increase