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Chuong, Do ; Kristian D, Allee ; Mikhail, Sterin. (2021) Product market competition, disclosure framing, and casting in earnings conference calls.
In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:72:y:2021:i:1:s0165410121000203.

Full description at Econpapers

cites:

Financial Accounting Standards Board (FASB) Conceptual framework for financial reporting. 2010 Statement Financ. Account. Concepts No. 8. -

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