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Explaining Rules‐Based Characteristics in U.S. GAAP: Theories and Evidence |
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| Authors: | DAIN C DONELSON JOHN MCINNIS RICHARD D MERGENTHALER |
| Institution: | 1. University of Texas at Austin;2. University of Iowa |
| Abstract: | |
| Keywords: | M40 M41 M48 K20 K22 rules‐based accounting standards standard setting litigation transaction complexity |