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Keywords: business valuation
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Journal Articles
Accounting Horizons (2015) 29 (4): 757–776.
Published: 01 December 2015
...Christine A. Botosan; Adrienna A. Huffman SYNOPSIS This article proposes an approach to asset measurement rooted in business valuation theory and practice. In the context of a business valuation, investors' information needs and the asset measurement investors find useful vary with the manner...