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A key principle of financial reporting is that substance matters, not form. This is how auditors ensure that a firm will be viable in the future. The authors provide a checklist of goals that an organization should examine in order to determine whether it is investing in the long-run rather than...
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Performance measurement has been defined and redefined over the years. Researchers have tried to explain this important … multi-disciplinary approach. This has resulted in a departure from a generalist understanding of performance measurement to … performance measurement through the review of literature. It also points out some of the issues in the more recently developed …
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A firm's organizational performance (OP) is often scrutinized when studying various organizational phenomena. When examining OP, researchers must provide a conceptualization to define it and must identify measures needed to operationalize OP. However, the identification of accurate performance...
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