@misc{Gebhardt2000, author = {G{\"u}nther Gebhardt}, title = {The evolution of global standards of accounting}, booktitle = {Institut f{\"u}r Kapitalmarktforschung (Frankfurt am Main): CFS working paper series ; No. 2000,05}, number = {Version December 1999}, institution = {Center for Financial Studies (CFS)}, series = {CFS working paper series}, number = {2000, 05}, type = {workingpaper}, pages = {34}, year = {2000}, }