Accounting Standards, Information Flow, and Firm Investment Behavior
Published Date
Copyright 1995
ISBN 0226240959
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Copy CitationJason Cummins, Trevor Harris, and Kevin Hassett, The Effects of Taxation on Multinational Corporations (University of Chicago Press, 1995), chap. 7, https://www.nber.org/books-and-chapters/effects-taxation-multinational-corporations/accounting-standards-information-flow-and-firm-investment-behavior.
Published From Paper
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Working Paper
We present a description of two different accounting regimes that govern reporting practice in most developed...