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From:International Advances in Economic Research (Vol. 25, Issue 2) Peer-ReviewedJEL M00*M13 In today's global economic environment, there is a growing demand for true, reliable and comparable financial statement information. For this reason, emphasis is placed on the harmonization of financial...
From:International Advances in Economic Research (Vol. 24, Issue 4) Peer-ReviewedJEL M00 The quality of accounting data has a significant impact on the decisions of financial statement users. From this perspective, there is a never-ending battle between supporters of the historical cost model...
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