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An examination of the perceptions of auditors and chief financial officers regarding principles versus rules based accounting standards

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References

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95 cited

2009Response to the U.S. Securities and Exchange’s Proposed Rule: Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards by U.S. Issuers86 cited

2012Financial Reporting Outcomes under Rules-Based and Principles-Based Accounting Standards84 cited

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2018The history of accounting standard setting in an emerging transition economy: The case of Vietnam14 cited