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

1086 Downloads (Pure)
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

Cite this