Hellman, Niclas - In: European Accounting Review 8 (1999) 3, pp. 493-497
The paper by Eilifsen, Knivsfla and Saettem, in this issue of the journal, provides some interesting research results in the field of accounting and taxation. Contrary to most European research in this area, Eilifsen, Knivsflå and Saettem apply a theoretical, deductive, model-based approach in...