Discussion of On the Stewardship and Valuation Implications of Accrual Accounting Systems

• 成果类型: Editorial Material
• 署名作者: Guttman, Ilan
• 署名单位: Stanford University
• 刊物名称: JOURNAL OF ACCOUNTING RESEARCH
• ISSN/ISSBN: 0021-8456
• DOI: 10.1111/1475-679X.12014
• 发表日期: 2013
• 页码: 335-347
• 关键词: Efficiency; relevance