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Keywords: intangible
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Journal Articles
Accounting Horizons (2023) 37 (1): 1–13.
Published: 01 March 2023
...Anthony Appleton; Andreas Barckow; Christine A. Botosan; Yasunobu Kawanishi; Atsushi Kogasaka; Andrew Lennard; Linda Mezon-Hutter; Joy Sy; Rebecca Villmann SYNOPSIS Diversity in views about the existence, nature, and extent of the “intangibles problem” in financial reporting and various proposed...