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March 18, 2026The Accounting Review

Empirical Evidence- A Reply.

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Authors

JFJohn P. FertakisWashington State University Vancouver

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Implication

The article replies to feedback on accounting reporting, suggesting implications for investment information needs.

Key Points

  • The aim is to address critiques on accounting reporting and its implications for the profession.
  • Response to commentary on accounting reporting
  • Analysis of the relationship between standard reports and communication theories
  • Discussion on the needs of investment analysts versus ordinary investors
  • Highlights differences between the needs of investment analysts and ordinary investors
  • Reiterates the importance of direct information for users
  • Critiques certain semantic interpretations regarding investment actions

Cite This Study

John P. Fertakis (1970) studied this question.

synapsesocial.com/papers/69ba432b4e9516ffd37a41a4https://doi.org/10.2308/tar-4491940
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Some Problems in Empirical Research in Accounting.1969
  2. 2Some Evidence on Investor Actions and Accounting Messages-Part II.1971
  3. 3Concepts of Information Value and Accounting: A Reply.1973
  4. 4Measurement in Current Accounting Practices: A Reply.1972
  5. 5Comments on Wilson and Jensen.1983