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Keywords: extractive industries
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Journal Articles
AUDITING: A Journal of Practice & Theory (2015) 34 (2): 121–146.
Published: 01 May 2015
... section concludes. 2015 disclosure non-financial assurance information asymmetry event study extractive industries Research studies in the accounting literature have identified the value of non-financial information. For example, Amir and Lev (1996) examine the cellular...