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Keywords: Financial statements
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Journal Articles
Journal:
Industrial Management & Data Systems
Industrial Management & Data Systems (2012) 112 (2): 224–244.
Published: 09 March 2012
...Shin‐Ying Huang; Rua‐Huan Tsaih; Wan‐Ying Lin Purpose Creditor reliance on accounting‐based numbers as a persistent and traditional standard to assess a firm's financial soundness and viability suggests that the integrity of financial statements is essential to credit decisions. The purpose...
