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'True and fair view' versus 'Present fairly in conformity with generally accepted accounting principles'
The ‘true and fair view’ concept is one of two competing but not mutually exclusive legal standards for financial reporting quality that have been subject to debate on their meaning, use and importance. The other is ...
Aspects of the motivation for voluntary disclosures: evidence from the publication of value added statements in an emerging economy
This paper investigates the motivation for the voluntary disclosure of financial information by companies in their annual financial statements, by examining aspects of the usefulness of the value added statement. The ...