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Keywords: Epistemology of accounting
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Journal Articles
Journal:
Corporate Governance
Corporate Governance (2013) 13 (3): 318–331.
Published: 07 June 2013
... associated with the fair value accounting estimates, and with the adequacy of the related mandatory explanatory disclosures. Originality/value This paper's originality is grounded in its exploration of the epistemology of accounting in the light of the adoption of fair value conventions...
