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American Accounting Association
2005
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Jonathan C. Glover, Yuji Ijiri, Carolyn B. Levine, Pierre Jinghong Liang; Separating Facts from Forecasts in Financial Statements. Accounting Horizons 1 December 2005; 19 (4): 267–282. https://doi.org/10.2308/acch.2005.19.4.267
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