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European Accounting Review Volume 21, 2012 - Issue 2
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Symposium on Enforcement of Accounting Standards

Capital Allocation Effects of Financial Reporting Regulation and Enforcement

Roland Königsgruber Center for Accounting Research, University of Graz, Graz, AustriaCorrespondence[email protected]
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Pages 283-296 | Received 01 Jan 2009, Accepted 01 Nov 2010, Published online: 22 Feb 2011

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