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Keywords: Financial misstatement
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Journal Articles
International Journal of Accounting and Information Management (2024) 32 (2): 308–344.
Published: 21 December 2023
... Unconditional conservatism Financial misstatement Accruals The Generally Accepted Accounting Standards (GAAP) used by companies in the USA show significant variation in terms of the depth of the guidelines provided (Donelson et al., 2012 ; Folsom et al., 2016). While significant...
