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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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Form effect of accounting is a reporting form used to disclose the impact of accounting changes on a company's financial statements.
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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.
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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