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The efficiency perspective in PAT research considers: the cost of risk capital ex antebefore the provision of additional accounting information to reduce risk through monitoring.
The efficiency perspective in PAT research considers:
the cost of risk capital ex antebefore the provision of additional accounting information to reduce risk through monitoring.
what mechanisms are put in place 'up-front' with the objective of minimising future agency costs.
the interaction of many investors in the market for corporate shares to generate efficient prices.
the lowest cost method of establishing which accounting methods are best for particular enterprises
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