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Contingency liabilities: The effect of three alternative reporting styles
Bruce Lagrange
, Chantal Viger
, Asokan Anandarajan
MT School of Management
Research output
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Contribution to journal
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Article
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peer-review
4
Scopus citations
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Keyphrases
Accounting Standards
33%
Canadian GAAP
16%
Chartered Accountants
50%
Contingent Liabilities
50%
Ease of Understanding
16%
Exposure Draft
33%
Financial Statement Users
16%
Financial Statements
16%
IAS 37
100%
Interest Rate Premium
16%
International Accounting Standards Board
50%
International Financial Reporting Standards
50%
Loan Granting
16%
Loan Officers
33%
New International
16%
Officers
16%
Reporting Style
100%
Social Sciences
Accounting Standard
100%
Company
20%
Conceptual Framework
20%
Consumers
20%
Enterprises
20%
Financial Statement
40%
International Accounting
60%
International Financial Reporting Standards
60%
Economics, Econometrics and Finance
Accountants
50%
Accounting Standards
50%
Credit
50%
Financial Statement
33%
IFRS
100%
Psychology
Conceptual Framework
100%