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| Author: | Aitken, M.J. |
| Title: | A general theory of financial reporting: is it possible? |
| Journal: | International Journal of Accounting Education and Research
1990 : VOL. 25:4, p.221-233 |
| Index terms: | ACCOUNTING ACCOUNTING THEORY |
| Language: | eng |
| Abstract: | The aim of the paper is to describe the conditions under which one can develop a general accounting theory. For the sake of simplicity, many complications are assumed away: e.g. there is no cost of information. The major result of the paper is to prove analytically and practically that there exists such information which is necessary but not sufficient for investment decision making. |
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