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Value based performance reporting : a study of the information used by Australasian analysts in their assessment of long-term firm performance (value) : a thesis presented in partial fulfillment of the requirements for the degree of Master of Business Studies in Accounting, Massey University
(Massey University, 2007)
Public company shareholders and potential investors rely on statutory and voluntary disclosures to enable an informed assessment of company performance and value. It is widely acknowledged that traditional historic accrual ...