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The International Accounting Standard Board (IASB) aimed to increase the decision usefulness of firms' risk disclosures …
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value relevance of accounting information in Argentina, which originated via the regulation that required all public non …-financial companies to change the accounting standards, for fiscal periods starting in January 2012. As with most value-relevance studies …, this research employs the Ohlson Model to examine the empirical association between equity prices and two main accounting …
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