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The degree of determination of national accounting systems : an empirical investigation (Working Paper)

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 /_   _//  |  ___||  \ \\/ //  /_   _//     ___     / _ \\  
 `-| |,-   | ||__     \   //    -| ||-     /   ||  / //\ \\ 
   | ||    | ||__     / . \\    _| ||_    | [] || |  ___  ||
   |_||    |_____||  /_//\_\\  /_____//    \__ || |_||  |_||
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