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As an analyst, considering GAAP guidance, what are your concerns regarding how information quality might be impaired with respect to the accounts that we cover

As an analyst, considering GAAP guidance, what are your concerns regarding how information quality might be impaired with respect to the accounts that we cover this week? Do you feel the additional managerial judgment and estimation in determining reported revenues, receivables, and the related bad debt expense improve or reduce information quality in the financial statements?

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