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According to the environmental cumulative deficit hypothesis,
External Users
Individuals or entities outside of a company who use its financial information for decision-making purposes, such as investors and creditors.
Internal Users
Individuals or groups within an organization, such as management and employees, who use financial information to make decisions related to the organization.
Accounting Information
Accounting Information encompasses the various types of financial data and statements that provide insights into a business's performance and financial position.
Financial Information
Data pertaining to the financial status and performance of an entity, including income, expenses, assets, and liabilities.
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