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Accounting
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distributions to owners
dividend smoothing
double taxation
double-declining-balance depreciation method
double-entry accounting system
earned capital
Earnings management
Earnings manipulation
effective-interest method
Electronic Data Gathering Analysis and Retrieval System (EDGAR)
electronic identifier
elements of the financial statements
ending account balance
equity financing
ex dividend
expanded accounting equation
expense
expense recognition principle
expenses
external auditor
Accounting
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