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ii This Discussion Paper is issued by the IASC staff to stimulate thinking. The Discussion Paper has not been considered by the Board of the International Accounting Standards Committee and does not necessarily represent the views of the Board. No responsibility for loss occasioned to any person acting or refraining from action as a result of any material(More)
Standards-setters, regulators and academics believe that corporate websites may enhance the flow of voluntary disclosure to the capital market and other stakeholders. Management's use of corporate websites for investor relations purposes is a common practice, yet we know little about how these websites affect investors. In this study, we analyze seven(More)
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