BEHAVIOURAL ACCOUNTING Definition

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BEHAVIOURAL ACCOUNTING is the explanation and prediction of human behavior in all possible accounting contexts, e.g., adequacy of disclosure, usefulness of financial statement data, attitudes about corporate reporting practices, materiality judgements, and decision effects of alternative accounting procedures.

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BASIC is Beginners All-Purpose Symbolic Instruction Code.

SAMPLING RISK is the possibility that conclusions drawn from the sample may not represent correct conclusions for the entire population.

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