HIGHLIGHTS
- who: kramanna from the Article was downloaded from Harvard University's DASH repository, and is made available have published the paper: Towards an Understanding of the Role of Standard Setters in Standard Setting, in the Journal: (JOURNAL) of May/25,/2005
- what: The authors investigate the effect of standard setters in standard setting: The authors examine how certain professional and political characteristics of FASB members and SEC commissioners predict the accounting "reliability" and "relevance" of proposed standards. The authors develop and test some exploratory hypotheses with a view towards building an understanding of the role . . .
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