Discussion of “Normative Consequences of Efficient Capital Market Research” by Norio Sawabe (Kyoto University)
本文档由 englishpapers 分享于2010-10-26 20:05
The paper by Norio Sawabe uses the example of the drafting and final implementation of IAS 39 to argue that positive theories of accounting, based on the effcient market hypothesis, can reach a normative status when they are codified. I believe that the paper uses a very appropriate example in order to show how the standard setting process is able to create reality by giving normative sta..
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君,已阅读到文档的结尾了呢~~