The CAPM approach to materiality

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Hadjieftychiou, Aristarchos;
(1993)
  • Publisher: Virginia Tech
  • Subject: Auditing | LD5655.V855 1993.H343

<p>Materiality is a pervasive accounting concept that has defied a precise quantitative definition. The Capital Asset Pricing Model (CAPM) approach to materiality provides a means for determining the limits that bound materiality. Also, the approach makes it... View more
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