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Keywords: constraints
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2023) 98 (6): 1–36.
Published: 01 October 2023
... is available, as linked in the text. Editor’s note: Accepted by Daniel J. Taylor, under the Senior Editorship of W. Robert Knechel. 09 03 2022 28 02 2023 08 03 2023 2023 disclosure inattention constraints communication voluntary theory In a standard framework...
Includes: Supplementary data