Testing the relative power of accounting standards versus incentives and other institutional features to influence the outcome of financial reporting in an international setting
Year of publication: |
2003
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Authors: | Holthausen, Robert W. |
Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 36.2003, 1/3, p. 271-283
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Subject: | IFRS | Vergleich | Comparison | Welt | World |
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