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Keywords: subsidiaries
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Journal Articles
Journal of International Accounting Research (2017) 16 (2): 71–100.
Published: 01 June 2017
...Peter Kajüter; Moritz Schröder ABSTRACT Anecdotal evidence shows that multinational enterprises (MNEs) encounter difficulty in imposing their cost-accounting standards internationally because foreign subsidiaries prefer to follow their local cost-accounting traditions. Although prior research has...
