← Search Journal of Finance Vol. 35 No. 2 1980 Externalities and Financial Reporting George Foster DOI10.1111/j.1540-6261.1980.tb02183.x Volume35 Issue2 Pages521-533 Languageen Sources openalex crossref semanticscholar Cite APA 7 MLA 9 Chicago (author–date) Harvard Elsevier Harvard (JFE, JBF…) The Accounting Review Academy of Management American Marketing Association INFORMS (Management Science) Copy citation Copied ✓