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The Effect of Accounting versus Economic Determinants on the use of Broad-based Option Plans Hem ang Desi* Edwin L. Cox School of Business Southern Methodist University (214) 768-3185 Odesa SMU.edu
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The purpose of form effect of accounting is to ensure transparency and provide stakeholders with information about the impact of accounting changes on a company's financial statements.
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The form effect of accounting requires companies to report details of the accounting change, including the date of implementation, the adjustment made to the financial statements, and any related disclosures.
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