Issues in the Recognition versus Disclosure of Financial Information Debate
Empirical evidence from the academic literature on capital market effects of financial information placement (i.e., recognition on the face of the primary financial statements versus disclosure in the notes to the financial statements) is not straightforward. Therefore, the purpose of this paper is...
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| Format: | Article |
| Language: | English |
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Sciendo
2016-12-01
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| Series: | Naše Gospodarstvo |
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| Online Access: | https://doi.org/10.1515/ngoe-2016-0024 |