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The CAPM approach to materialityHadjieftychiou, Aristarchos 17 December 2008 (has links)
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 possible to locate the point estimate within these limits based on certain assumptions. / Master of Science
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