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Keywords: Pragmatics
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2012) 26 (2): 357–370.
Published: 01 June 2012
...Robert J. Bloomfield SYNOPSIS This paper uses a Pragmatic theory of language (drawn from philosophy and linguistics) to diagnose the causes of excessive financial disclosure and propose a regulatory solution. The diagnosis is that existing disclosure regulations are one sided, effectively...