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Market value and accounting implications of off-balance-sheet items
State regulation and professional accounting educational reforms: An empirical test of regulatory capture theory
Roberts, R.W.; Kurtenbach, J.M.
An investigation of the accuracy of pre-implementation estimates required by SAB 74
Noland, T.R.; Pasewark, W.R.; R. Strawser, J.
Managerial discretion and voluntary disclosure: Empirical evidence from the New Zealand life insurance industry
Adams, M.; Hossain, M.