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Keywords: Placement
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Journal Articles
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2026) 34 (7): 22–52.
Published: 20 February 2026
...Wessel M. Badenhorst; Rieka von Well Purpose The order in which financial statements are presented is discretionary and tends to remain unchanged. However, anecdotal evidence suggests that firm-level incentives affect placement decisions. The purpose of this study is to investigate...
