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FINANCIAL ACCOUNTING REPORTS: A MARKET MODEL OF DISCLOSURE |
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| Authors: | Ronald G. Bird Stuart M. Locke |
| Affiliation: | The authors are respectively, Senior Lecturer in Accounting and Public Finance at the Australian National University, and lecturer in Accounting and Finance at the University of Tasmania, Hobart. They gratefully acknowledge the valuable comments of an anonymous referee on an earlier draft of this paper. |
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