Accounting uniformity, comparability, and resource allocation efficiency
Carlos Corona, Zeqiong Huang, Hyun Hwang
| Year of publication: |
2024
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|---|---|
| Authors: | Corona, Carlos ; Huang, Zeqiong ; Hwang, Hyun |
| Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 99.2024, 1, p. 139-161
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| Subject: | accounting standards | uniformity | comparability | disclosure regulation | resource allocation | Allokation | Allocation | Allokationseffizienz | Allocative efficiency | Vergleich | Comparison | Bilanzierungsgrundsätze | Accounting standards | Unternehmenspublizität | Corporate disclosure | Bilanzrecht | Accounting law | Rechnungswesen | Accounting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/TAR-2021-0024 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014475408