The Ability of Professional Standards to Mitigate Aggressive Reporting.
研究用更严格的数值阈值替代模糊的言语披露阈值，能否减少会计报告中的激进决策，并考察激励对模糊标准解释的影响。
Abstract Investigates whether replacing a standard that employs a vague, verbal disclosure threshold with a standard that employs a more stringent numerical threshold mitigates the aggressiveness of reporting decisions in accounting. Performance in a tax setting; Effect of incentives on the interpretation of vague standards.