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Author:Hodge, F. D.
Title:Hyperlinking unaudited information to audited financial statements: effects on investor judgments
Journal:Accounting Review
2001 : OCT, VOL. 76:4, p. 675-691
Index terms:Financial statements
Investments
Auditing
Freeterms:World Wide Web
Language:eng
Abstract:This study provides evidence that hyperlinking a firm's audited financial statements to unaudited information in a web-based environment leads investors to blend the unaudited information with the audited statements.
SCIMA record nr: 228682
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