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Socio-institutional perspective of reality in financial accounting : creative compliance and accounting standard setting in Japan
Okamoto, Noriaki - In: International journal of critical accounting : IJCA 3 (2011) 1, pp. 63-79
Persistent link: https://ebvufind01.dmz1.zbw.eu/10009890046
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Collective intentionality and aggressive earnings management: Developing Norman Macintosh's arguments in the debate over principles- versus rules-based accounting standards
Okamoto, Noriaki - In: Critical perspectives on accounting : an international … 22 (2011) 2, pp. 236-243
Persistent link: https://ebvufind01.dmz1.zbw.eu/10008844855