THE ACCOUNTING SERVICES MARKET: THEORY AND EVIDENCE: A COMMENT
评论了Pound和Francis近期在本期刊上关于会计服务市场寡头定价和产品差异化的检验，认为其研究结果具有误导性，主要原因是检验未包含价格加成数据。
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.