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Author:Georgiou, G.
Title:Corporate non-participation in the ASB standard-setting process
Journal:European Accounting Review
2002 : VOL. 11:4, p. 699-722
Index terms:Accounting standards
Taxation
United Kingdom
Europe
Language:eng
Abstract:This study examines the factors influencing the choice of a sample U.K. listed companies not to make submission on the ASB's (Accounting Standards Board) discussion paper proposals on deferred tax.
SCIMA record nr: 243545
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