Principles-Based versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions
| Autor: | Agoglia, Christopher P., Doupnik, Timothy S., Tsakumis, George T. |
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| Zdroj: | The Accounting Review, 2011 May 01. 86(3), 747-767. |
| Databáze: | JSTOR Journals |
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