Evolution of (International) Accounting Systems - Critical Assessment of the Environmental Determinism Theory with an Application to Tax Influence

H. Böckem, Anne d'Arcy

Publication: Scientific journalJournal articlepeer-review

Original languageEnglish
Pages (from-to)60 - 67
Journalzfbf Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung - Schmalenbach Business Review (SBR)
Volume51
Publication statusPublished - 1 Sept 1999

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