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Researchers have shown that as intellectual humility increases, so too does:
Joint Conceptual Framework
An integrated theoretical foundation for financial reporting that guides the development of accounting standards by multiple standard-setting bodies.
Fundamental Characteristics
Essential qualities or attributes that are critical to the definition, operation, or function of a concept, often used in reference to accounting principles.
Assets
Resources owned by a business from which future economic benefits are expected to flow to the enterprise.
Equity
The value of an ownership interest in property or a business, calculated as total assets minus total liabilities; represents what the owners' claim on the assets is.
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