Accounting uniformity, comparability, and resource allocation efficiency
Year of publication: |
2024
|
---|---|
Authors: | Corona, Carlos ; Huang, Zeqiong ; Hwang, Hyun |
Published in: |
The accounting review : a publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 99.2024, 1, p. 139-161
|
Subject: | accounting standards | uniformity | comparability | disclosure regulation | resource allocation | Theorie | Theory | Allokation | Allocation | Vergleich | Comparison | Unternehmenspublizität | Corporate disclosure | Allokationseffizienz | Allocative efficiency | Bilanzierungsgrundsätze | Accounting standards | Bilanz | Balance sheet | Bilanzrecht | Accounting law |
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