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l study …, Abrahamson and Amir (1996) determine …” ? Authors used as examples: “(., Lee and Tweedie, 1981)” Focus on the literature (2) ? Note the following strong literature focus (weak author focus): “Empirical research in the US has demonstrated that both the inclusion and the content of president?s letters significantly affect the judgments of individuals in equity investment decisions (Kaplan et al. 1990).” (NB. Here, the sentence begins with the research. The authors are not in the sentence.) … pared with focus on author(s) ? Note the following strong author focus: “Kaplan et al.(1990) have demonstrated that both the inclusion and the content of president?s letters significantly affect the judgments of individuals in equity investment decisions.” (NB. Here, the authors begin the sentence.) …and no specific focus on author or literature “Both the inclusion and the content of president?s letters significantly affect the judgments of individuals in equity investment decisions (Kaplan et al. 1990).” (NB. Here, the focus is on the content. The writer makes a statement about the topic, supported by a citation.) 2. C amp。 J?s literature review () Note C and J?s focus: ? “The theory and practice of impression management is well documented in accounting research.” ? “The study of accounting narratives is an important subset of the accounting literature.” ? “Salancik and Meindl?s (1984) results broadl