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Keywords: Comparability
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Journal Articles
Financial statement comparability in the extractive industry
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2020) 33 (3): 523–541.
Published: 27 May 2020
...Christelle Smith; Elmar R. Venter Purpose This paper aims to investigate financial statement comparability in the extractive industry. This paper focuses on the extractive industry because International Financial Reporting Standards (IFRS) contain limited guidance on the accounting treatment...
