Banker needs for accounting information
This research examines the extent to which user needs are affected by differences in the size and ownership characteristics of reporting entities. Bank loan officers constitute the target group of financial statement users and the study focuses on the perceived need for sixteen financial statement i...
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Format: | Others |
Language: | en_US |
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Virginia Polytechnic Institute and State University
2017
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Online Access: | http://hdl.handle.net/10919/76508 |