对《SEC对会计准则的影响:否决权的力量》一文的回应

[Discussion of The SEC's Influence on Accounting Standards: The Power of the Veto]: A Reply

Journal of Accounting Research · 1981
被引 1
人大 AFT50UTD24ABS 4*

中文导读

本文是对一篇关于SEC否决权如何影响会计准则的论文的回应,讨论了相关观点和证据。

Abstract

D. Paul Newman, [Discussion of The SEC's Influence on Accounting Standards: The Power of the Veto]: A Reply, Journal of Accounting Research, Vol. 19, Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements (1981), pp. 170-173

SEC否决权会计准则制度安排