000 00452nam a2200145Ia 4500
008 170224s9999 xx 000 0 und d
100 _aAraceli Mora
245 4 _aThe implications of research on accounting conservatism for accounting standard setting
245 _cAraceli Mora & Martin Walker
260 _bAccounting and Business Research
260 _c2015
300 _a45:5, Pages: 620-650
650 _xAccountancy
650 _xAccounting
999 _c316114
_d316114