Abstract
The annual statement and its information value is in the limelight at present. The unrest apparently originates from the interest groups encompassing the company and appears to increase concurrently with the growing awareness and power of such groups.
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References
Hansen, Palle, The Accounting Concept of Profit, 2nd edition, Nyt Norddisk Forlag and North Holland Publishing Company, Copenhagen-Amsterdam 1972, pp. 122 ff.
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© 1978 H.E Stenfert Kroese B.V.
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Hansen, P. (1978). The Annual Statement Needs a Theory. In: van Dam, C. (eds) Trends in managerial and financial accounting. Nijenrode Studies in Business, vol 1. Springer, Boston, MA. https://doi.org/10.1007/978-1-4613-4062-1_7
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DOI: https://doi.org/10.1007/978-1-4613-4062-1_7
Publisher Name: Springer, Boston, MA
Print ISBN: 978-1-4613-4064-5
Online ISBN: 978-1-4613-4062-1
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