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Author: | Schipper, K. |
Title: | Required disclosures in financial reports |
Journal: | Accounting Review
2007 : MAR, VOL. 82:2, p. 301-326 |
Index terms: | financial reporting financial statements disclosure |
Language: | eng |
Abstract: | Based on a presentation at the 2005 American Accounting Association annual meeting, this article discusses the purpose of required disclosures in financial reporting. |
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