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Daniel A. Bens
Professor of Accounting and Control
Journal Article
Bens D. A. (2002). The Determinants of the Amount of Information Disclosed about Corporate Restructurings Journal of Accounting Research, 40(1), (pp1-20).
This paper examines the information voluntarily disclosed about corporate restructurings. In 1995 the FASB’s Emerging Issues Task Force reached a consensus opinion about mandatory restructuring disclosures.