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Cross-race effect has been shown to maintain consistent strength:
FASB
The Financial Accounting Standards Board, the independent organization responsible for establishing accounting and financial reporting standards in the United States.
Accounting Standards
Accounting Standards are formal guidelines and rules for financial accounting practices that ensure consistency, reliability, and comparability of financial reporting.
SEC
The Securities and Exchange Commission, a U.S. government agency responsible for enforcing federal securities laws and regulating the securities industry.
Generally Accepted Accounting Principles
A collection of commonly followed accounting rules and standards for financial reporting in the United States.
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