Are voluntary disclosures that disavow the reliability of mandated fair value information informative or opportunistic?
Autor: | Blacconiere, Walter G., Frederickson, James R., Johnson, Marilyn F., Lewis, Melissa F. |
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Zdroj: | In Journal of Accounting and Economics 2011 52(2):235-251 |
Databáze: | ScienceDirect |
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