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Keywords: reconciliation requirements
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2020) 34 (2): 185–191.
Published: 01 June 2020
... for the lifting of the reconciliation requirement for foreign private issuers traded on American stock exchanges; the implantation of Sarbanes-Oxley's internal control reporting requirements; and the introduction of XBRL for companies' annual filings with the Commission. Through these initiatives, Nicolaisen...
