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Impact on accounting regulation processes

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Is it realistic to expect that the interests of various affected parties will not impact on accounting regulation processes?

Is it appropriate to have one globally standardised set of accounting standards?

How particular accounting based agreements with parties such as debtholders and managers can provide incentives for managers to manipulate accounting numbers?

Why unexpected accounting earnings and abnormal share price returns are expected to be related?

How the results of behavioural research can be of relevance to corporations and the accounting profession for anticipating individual reactions to accounting disclosures?

Reference no: EM133109796

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