|INVESTMENT DECISIONS AND THE EQUITY ACCOUNTING STANDARD|
|Written by LUMINITA IONESCU|
ABSTRACT. Mittoo examines whether the differences in the US accounting and disclosures requirements relative to those in other countries induce segmentation. Morris and Gordon investigate equity accounting adoption in regulated and unregulated settings. Burchell et al. argue that, in wider social practice, accounting innovations satisfy more general searches for the extension of calculative practice which are embodied within the societies of which organizations are a part.
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