How arbitrary are international accounting classifications? Lessons from centuries of classifying in many disciplines, and experiments with IFRS data

Research output: Contribution to journalArticlepeer-review

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Original languageEnglish
Pages (from-to)573-595
Number of pages23
JournalAccounting, Organizations and Society
Volume38
Issue number8
DOIs
Publication statusPublished - Nov 2013

Keywords

  • CORPORATE REPORTING REGULATION
  • POLICY CHOICE
  • HARMONIZATION DEBATE
  • EMPIRICAL-ANALYSIS
  • PRINCIPLES
  • COUNTRIES
  • DISCLOSURE
  • EARNINGS
  • FINANCE
  • MODEL

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