Abstract Reviews the book "The Balance Sheet: Its Preparation, Content and Interpretation," by Charles B. Couchman.
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Harvey Hendrickson (Tue,) studied this question.
synapsesocial.com/papers/69ba426d4e9516ffd37a2aaf — DOI: https://doi.org/10.2308/tar-4508624
Harvey Hendrickson
The Accounting Review
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