search query: @author Rolfe, R.J. / total: 2
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| Author: | Doupnik, T.S. Rolfe, R.J. |
| Title: | Geographic area disclosures and the assessment of foreign investment risks for disclosure in accounting statement notes |
| Journal: | International Journal of Accounting Education and Research
1990 : VOL. 25:4, p.252-267 |
| Index terms: | ACCOUNTING ACCOUNTING STANDARDS |
| Language: | eng |
| Abstract: | The authors conducted an experiment to study the relevance of data on less aggregated geographical areas. Relevance was measured as the difference in risk assessment between groups receiving different levels of aggregated geographic area data. The results show that the level of aggregation can significantly affect the risk assessment of the financial statement users. |
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