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The economic determinants of accounting choices: The unique case of equity carve-outs under SAB 51

John R. M. Hand1; Terrance R. Skantz2

1 University of North Carolina at Chapel Hill · 2 Florida Atlantic University

Journal of Accounting and Economics 1997
DOI
10.1016/s0165-4101(98)00005-6
Volume
24 (2)
Pages
175-203
Language
en
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BibTeX
Sources
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