Forging Accounting Principles in Five Countries

Stephen A. Zeff

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Accounting and Financial Management

Abstract

This title, first published in 1972, examines five countries that have experience with programs designed to improve the quality of financial reporting. Zeff devotes separate chapters to the historical evolution of the program, and then goes on to compare and analyse the various trends. This book presents an important piece of research to those concerned with the development of accounting principles.

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