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Understandability in Italian Financial Reporting and jail: a link lived dangerously.”,
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References

  • 1972An Empirical Study of the Role of Accounting Data in Performance Evaluation898 cited
  • 1985Accounting in its social context: Towards a history of value added in the United Kingdom808 cited
  • 1994Accounting as Social and Institutional Practice729 cited
  • 2009Accounting and the environment661 cited
  • 2009Handbook of Management Accounting Research508 cited
  • 2007Whither Accounting Research?485 cited
  • 2002Communicative Action and Corporate Annual Reports336 cited
  • 2008Financial Reporting Transparency273 cited
  • 2009Optimal impairment rules240 cited
  • 2008Changing Pressures on the Research Process: On Trying to Research in an Age when Curiosity is not Enough235 cited
  • 2009The economic crisis and accounting: Implications for the research community227 cited
  • 2013The continued survival of international differences under IFRS220 cited
  • 1974An Accounting System and Managerial Behaviour.201 cited
  • 2006A true and fair view of the principles/rules debate177 cited
  • 2013The objectives of financial reporting: a historical survey and analysis150 cited
  • 2005

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International Financial Reporting Convergence: Evidence from Three Continental European Countries
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