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Baruch Lev (Author & Professor, NYU Stern School of Business)
Baruch Lev provides three major factors for why the current financial accounting rules and required reports have become less useful in determining the health of a company or an industry. He looks at accounting practices in general and examines how much is based on company estimates and talks about how this affects the worth of the information. Levy provides examples to demonstrate why there is this current chasm in accounting knowledge.
