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Keywords: financial reporting innovation
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Journal Articles
AirTouch Communications’ Innovative Disclosure: “Proportionate Financial Data”
Available to Purchase
Journal:
Accounting Historians Journal
Accounting Historians Journal (2023) 50 (1): 77–83.
Published: 01 June 2023
...Stephen A. Zeff ABSTRACT This note relates and discusses the financial reporting innovation in the 1990s by AirTouch Communications, Inc., a wireless telephone service provider. The innovation was intended to show the parent company’s proportionate ownership share of its subsidiaries’ and joint...
