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- W2001567652 abstract "Evidence is presented to show that accounting reports do not necessarily represent the position and performince of firms, and that audit reports are ambiguous indicators of the quality of accounting information. As such, contemporary accounting practices contribute to ‘imperfection’ in the securities market, and hence are likely to lower the efficiency of the securities market in allocating resources to productive uses." @default.
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- W2001567652 date "1974-06-01" @default.
- W2001567652 modified "2023-09-24" @default.
- W2001567652 title "Accounting: a source of market imperfection" @default.
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- W2001567652 doi "https://doi.org/10.1111/j.1468-5957.1974.tb00858.x" @default.
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