“扭曲言辞”？财务报告准则制定中可靠性构建与重构的研究

“Twisting words”? A study of the construction and reconstruction of reliability in financial reporting standard-setting

• Carsten Erb · 海因里希·海涅大学杜塞尔多夫
• Christoph Pelger · 科隆大学 通讯