Articles with "rationale imperfect" as a keyword



A Rationale for Imperfect Reporting Standards

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Published in 2021 at "Management Science"

DOI: 10.1287/mnsc.2021.3965

Abstract: The aim of general purpose financial reporting is to provide information that is useful to investors, lenders, and other creditors. With this goal, regulators have tended to mandate increased discl... read more here.

Keywords: reporting standards; imperfect reporting; rationale imperfect;