The Economics of Financial Reporting Standards
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Authors: Christian Leuz, W. R. Landsman
Year: 2018
Journal: Journal of Accounting and Economics
DOI: 10.1016/j.jacceco.2017.09.001
Publisher: https://www.sciencedirect.com/science/article/pii/S0165410117300482
Keywords: gaap, standards
Abstract
We discuss the economics of financial reporting standards.
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bibtex
@misc{gaapstandards2018,
title = {The Economics of Financial Reporting Standards},
author = {Christian Leuz, W. R. Landsman},
year = {2018},
journal = {Journal of Accounting and Economics},
doi = {10.1016/j.jacceco.2017.09.001},
url = {https://doi.org/10.1016/j.jacceco.2017.09.001},
}