Positive accounting theory and institutional ... - Semantic Scholar

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Critical Perspectives on Accounting 20 (2009) 141–174. Explaining the choice of accounting standards in municipal corporations: Positive accounting theory and institutional theory as competitive or concurrent theories. Sven-Olof Yrjö Collina,*. , Torbjörn Tagessona,. Anette Anderssonb, Joosefin Catob, Karin Hanssonb.

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