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Keywords: financial performance concepts
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2015) 29 (1): 199–216.
Published: 01 March 2015
... frameworks are based on two different concepts of financial performance. By identifying and contrasting the two financial performance concepts and their impact on the rest of the frameworks and by explaining the thinking that underpins the ASBJ's chosen financial performance concept, it contributes...
