@misc{D'Arcy1998,
  author    = {Anne D'Arcy},
  title     = {The degree of determination of national accounting systems : an empirical investigation},
  booktitle = {Universit{\"a}t Frankfurt am Main. Fachbereich Wirtschaftswissenschaften: [Working paper series / Finance and accounting] Working paper series, Finance \& Accounting ; No. 20},
  issn      = {1434-3401},
  url       = {https://www.econbiz.de/archiv/f/uf/finanzierung/degree_of_determination.pdf},
  institution = {Wirtschaftswissenschaften},
  series    = {Working paper series / Johann-Wolfgang-Goethe-Universit{\"a}t Frankfurt am Main, Fachbereich Wirtschaftswissenschaften : Finance \& Accounting},
  number    = {20},
  type      = {workingpaper},
  pages     = {39},
  year        = {1998},
}