Testing the relative power of accounting standards versus incentives and other institutional features to influence the outcome of financial reporting in an international setting

Robert W. Holthausen

Journal of Accounting and Economics, 2003, vol. 36, issue 1-3, pages 271-283

Date: 2003
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Journal of Accounting and Economics is edited by J. L. Zimmerman, S. P. Kothari, T. Z. Lys and R. L. Watts

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