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THE ACCOUNTING SERVICES MARKET: THEORY AND EVIDENCE: A COMMENT |
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| Authors: | David J. Williams Keith D. Turpie |
| Abstract: | This Comment discusses tests on the extent of oligopolistic pricing and product differentiation in the accounting services market made by Pound and Francis recently in this journal. It is argued that the results obtained from that study are misleading, primarily because the testing does not include data on price mark-ups. |
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