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Verification of Historical Cost Reports.

Anil Arya; Jonathan Glover

The Accounting Review 1996

Abstract Studies a stylized model in which a division manager's historical cost reports are verified. Verification in one-period setting; Full-information solution; Solution in the presence of unverified cost reports; Solution in the presence of verification; Verification in two-period setting; Role of historical information.

DOI
10.2308/tar-9605081104
Volume
71 (2)
Pages
255-269
Language
en
Export
BibTeX
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