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Keywords: Nonprofessional investors
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Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal (2015) 28 (3): 284–299.
Published: 02 November 2015
...Ning Du; Kevin Stevens; John McEnroe Purpose – This paper aims to understand the effects of different presentation formats on nonprofessional investors’ judgments. Both International Financial Reporting Standards and US Generally Accepted Accounting Principles require an entity to present items...
