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January 1, 1981Journal of Accounting Research

On the Politics of Accounting Disclosure and Measurement: An Analysis of Economic Incentives

Nils H. Hakansson

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Disclosures, Standard setting process, Welfare effects of disclosure, Users of disclosures

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Nils H. Hakansson (1981) studied this question.

synapsesocial.com/papers/6a17a58cfb37ff6cad6eeba4 https://doi.org/10.2307/2490980

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