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- W2208434247 abstract "Because of the rapid growth of capital markets, financial accounting information has become more and more oriented toward the disclosure of value-relevant events to satisfy the information needs of mar- ket participants. At the same time, because firms invest increasingly in intangibles, the value-relevance of accounting figures has been continu- ously declining. The present article analyses this paradox, which consti- tutes a genuine challenge to account- ing-standards-setting bodies." @default.
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- W2208434247 date "2004-01-01" @default.
- W2208434247 modified "2023-09-23" @default.
- W2208434247 title "Essor des marchés boursiers et croissance de l'immatériel : de nouveaux défis pour la comptabilité" @default.
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