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- Study guides, Class notes & Summaries
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Professional investors and the decision usefulness of financial reporting
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November 2024
2024/2025
Professional investors and
the decision usefulness of financial reportingIn 2013 ICAS and EFRAG published a literature review The use of information by capital providers. This review
was commissioned to provide independent evidence for the IASB’s standard setting process, in particular for
the revision of the Conceptual Framework. This work was undertaken by an exceptional team of international
academics, and we were pleased that they were given the opportunity to present the findings of t...
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