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Keywords: Informativeness
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Journal Articles
Journal of Applied Accounting Research (2016) 17 (1): 84–96.
Published: 08 February 2016
...Ramzi Benkraiem Purpose – This paper starts from the observation that small businesses in France report a significant fraction of their net income in the form of non-core earnings. Consequently, the purpose of this paper is to examine the persistence and informativeness of both core and non-core...

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