Accounting Standards, Information Flow, and Firm Investment Behavior
收藏NBER1994-03-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w4685
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资源简介：
We present a description of two different accounting regimes that govern reporting practice in most developed countries. 'One-book' countries, e.g. Germany, use their tax books as the basis for financial reporting and 'two-book' countries, e.g. the United States, keep the books largely separate. We
提供机构：
美国国家经济研究局
创建时间：
1994-03-01
