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’s commitment in providing disaggregated accounting information disciplines managers such that they provide more disaggregated … forward looking disclosures. As of 1998, SFAS 131 allows US firms to withhold audited profitability accounting information on … the results indicate that firms that do not show commitment in continuing to provide segmented profitability accounting …
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Researching accounting's participation in financial regulation, banking practices, managerial incentives and … Proposed Statement of Financial Accounting Concept Definition of Materiality; Introduction …
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