Collective intentionality and aggressive earnings management : developing Norman Macintosh's arguments in the debate over principles- versus rules-based accounting standards
Noriaki Okamoto
| Year of publication: |
2011
|
|---|---|
| Authors: | Okamoto, Noriaki |
| Published in: |
Critical perspectives on accounting : an international journal for social and organizational accountability. - Amsterdam : Elsevier, ISSN 1045-2354, ZDB-ID 1022791-X. - Vol. 22.2011, 2, p. 236-242
|
| Subject: | Norman B. Macintosh | John R. Searle | Bilanzpolitik | Accounting policy | Bilanzierungsgrundsätze | Accounting standards | Sozialphilosophie | Social philosophy |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://ebvufind01.dmz1.zbw.eu/10008935236