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Managerial labour market - PowerPoint PPT Presentation

Financial Accounting Theory Craig Deegan

Financial Accounting Theory Craig Deegan. Chapter 3 The regulation of financial accounting Slides written by Craig Deegan and Michaela Rankin. Learning objectives. In this chapter you will be introduced to

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EVOLUTION OF DISCLOSURE REGULATION RATIONALES: PRELUDE TO A NEW THEORY

EVOLUTION OF DISCLOSURE REGULATION RATIONALES: PRELUDE TO A NEW THEORY. EMH and Early Rationales. Many of the early rationales for corporate disclosure regulation have a common theme, that investors and the stock market in general, cannot distinguish between efficient and less efficient firms.

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369 views • 26 slides

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Managerial labour market - PowerPoint PPT Presentation

Financial Accounting Theory Craig Deegan

EVOLUTION OF DISCLOSURE REGULATION RATIONALES: PRELUDE TO A NEW THEORY