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Reporting misstatements as revisions: An evaluation of managers' use of materiality discretion

Contemporary accounting research, 2023-10, Vol.40 (4), p.2745-2784 [Peer Reviewed Journal]

2023 CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12877

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