EFFECTIVENESS OF APB OPINION NO 19 IN IMPROVING FUNDS REPORTING

Ea Spiller and Rl Virgil

Journal of Accounting Research, 1974, vol. 12, issue 1, 112-142

Keywords: APB opinions; Disclosure quality; Funds-reporting; APB opinion No. 19 (search for similar items in EconPapers)
JEL-codes: M40 M41 M42 (search for similar items in EconPapers)
Date: 1974
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Persistent link: https://EconPapers.repec.org/RePEc:bla:joares:v:12:y:1974:i:1:p:112-142

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DOI: 10.2307/2490531

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