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Journal of Accounting and Economics, 2023
Using a dataset covering 3 million commercial borrower financial statements, we document a substantial, nearly monotonic decline in banks' use of attested financial statements (AFS) in lending over the past two decades. Two market forces help explain this trend.
Michael Minnis   +2 more
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Basic Financial Statement Analysis/Financial Statement Analysis/Analysis of Financial Statements (Book).

The Accounting Review, 1943
Abstract Reviews several books. "Basic Financial Statement Analysis," by Alexander Wall; "Financial Statement Analysis," by John N. Myer and "Analysis of Financial Statements," by Harry G. Guthmann.
Sidney G. Winter, Allan J. Fisher
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