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’s commitment in providing disaggregated accounting information disciplines managers such that they provide more disaggregated … forward looking disclosures. As of 1998, SFAS 131 allows US firms to withhold audited profitability accounting information on … the results indicate that firms that do not show commitment in continuing to provide segmented profitability accounting …
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enforcement is a prerequisite for ensuring compliance with accounting regulations (Hail and Leuz 2006, Daske et al. 2008, 2013 …
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