Collective intentionality and aggressive earnings management: Developing Norman Macintosh's arguments in the debate over principles- versus rules-based accounting standards
| Year of publication: |
2011
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| Authors: | Okamoto, Noriaki |
| Published in: |
Critical perspectives on accounting : an international journal for social and organizational accountability. - London [u.a.] : Academic Press, ISSN 1045-2354, ZDB-ID 1022791x. - Vol. 22.2011, 2, p. 236-243
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