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For Kant, not all rational beings have happiness as an end.
Published Financial Statements
Official documents released by a company detailing its financial performance over a specific period, including balance sheets, income statements, and cash flow statements.
Professional Analysts
Individuals who evaluate investments, the performance of stocks, bonds, and other securities, to provide recommendations or insights to investors.
Timeliness
The principle that financial information must be presented to users early enough to influence their decisions.
Qualitative Characteristic
A feature that describes the non-quantitative aspects of accounting information, which makes it useful for decision-making.
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