The impact of differences in ambiguity tolerance on accounting standard interpretation: implications and responses
Year of publication: |
2008
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Authors: | Leung, Edward ; Harding, Noel |
Published in: |
Afro-Asian Journal of Finance and Accounting : AAJFA. - Genève [u.a.] : Inderscience Enterprises, ISSN 1751-6447, ZDB-ID 2416800-2. - Vol. 1.2008, 2, p. 162-179
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Subject: | Rechnungswesen | Accounting | IFRS | Bilanzierungsgrundsätze | Accounting standards | Risikopräferenz | Risk attitude | USA | United States | Standardisierung | Standardization | Theorie | Theory |
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