The meaning of cash in the context of alternative accounting standards
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DOI: 10.1108/10309611111148760
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References listed on IDEAS
- Houghton, Keith A., 1987. "True and fair view: An empirical study of connotative meaning," Accounting, Organizations and Society, Elsevier, vol. 12(2), pages 143-152, March.
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Cited by:
- Hellmann, Andreas & Patel, Chris, 2021. "Translation of International Financial Reporting Standards and implications for judgments and decision-making," Journal of Behavioral and Experimental Finance, Elsevier, vol. 30(C).
- Hellmann, Andreas & Patel, Chris & Tsunogaya, Noriyuki, 2021. "Foreign-language effect and professionals’ judgments on fair value measurement: Evidence from Germany and the United Kingdom," Journal of Behavioral and Experimental Finance, Elsevier, vol. 30(C).
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Keywords
International accounting standards; Cash flow statement; Connotative meaning; Measurement of meaning; Semantic differential; Cash; Financial reporting;All these keywords.
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