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Keywords: accounting period
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2023) 98 (3): 367–396.
Published: 01 May 2023
... 10 08 2022 2023 accounting period business cycle financial reporting quality uniformity Accounting practices are subject to increasingly burdensome legislation, making it even more difficult for accounting practitioners to “do things right.” As a result, users of financial...