Complementarity between audited financial reporting and voluntary disclosure : the case of former Andersen clients
Year of publication: |
2021
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Authors: | Frankel, Richard M. ; Kalay, Alon ; Sadka, Gil ; Zou, Yuan |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 96.2021, 6, p. 215-238
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Subject: | mandatory reporting | voluntary disclosure | reliability | Unternehmenspublizität | Corporate disclosure | Wirtschaftsprüfung | Financial audit | Berichtswesen | Reporting | Auskunftspflicht | Disclosure regulation | Rechnungswesen | Accounting | Informationswert | Information value | Öffentlichkeitsarbeit | Public relations | Selbstverpflichtung | Voluntary agreement |
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