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Keywords: standard setting
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Journal Articles
Journal of International Accounting Research (2011) 10 (2): 97–103.
Published: 01 November 2011
...Robert K Larson; Paul J Herz; Sara York Kenny ABSTRACT The important role of academic participation and research in the development of accounting standards has long been recognized. Not surprisingly, most U.S. academic participation has been directed at standard setting in the U.S. We suggest...