volume 19, issue 2, P184-217 2008
DOI: 10.1111/j.1467-646x.2008.01021.x
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Abstract: We conduct an experiment to investigate the potential benefits of an alternative format for the income statement, the matrix format, initially developed by the International Accounting Standards Board (IASB) and UK Accounting Standards Board in their joint project on performance reporting. Sophisticated financial statement users (financial We wish to thank the many people who assisted us in carrying out this project and particularly those who generously donated their time when completing the experiment report…

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