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Keywords: verification
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2016) 91 (1): 1–20.
Published: 01 January 2016
..., if a measure has been verified, there is no further room for disagreement about the true underlying value of the asset. Hence, we refer to the output of the verification process as hard information. A2 : The manager has the option to provide hard information, denoted by an indicator...
