← Search The Accounting Review 1995 Discretion vs. Rules: Choices Among GAAP Ronald A. Dye1; Robert E. Verrecchia 1 Health Information Management Sources openalex 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 ✓