Key points are not available for this paper at this time.
Preface. List of Figure and Tables. 1. Double-Entry. 2. Railroads. 3.Taxes. 4. Costs. 5. Disclosure. 6. Standards. 7. Science. 8. Inflation. 9. Volatility. 10. Intangibles. 11. Debt. 12. Options. 13. Earnings. 14. SOX. 15. Epilogue. Notes. Bibliography. Index. About the Author.
A 2007 study studied this question.