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The politics of tax accounting in the United States: evidence from the Taxpayer Relief Act of 1997

  • Roberts, Robin W.
  • Bobek, Donna D.

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File URL: http://www.sciencedirect.com/science/article/B6VCK-497YTGX-1/2/78deeb5bc7712d0523a3196f4eecf3cf
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Article provided by Elsevier in its journal Accounting, Organizations and Society.

Volume (Year): 29 (2004)
Issue (Month): 5-6 ()
Pages: 565-590

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Handle: RePEc:eee:aosoci:v:29:y:2004:i:5-6:p:565-590
Contact details of provider: Web page: http://www.elsevier.com/locate/aos

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  1. Tinker, Anthony, 1984. "Theories of the state and the state of accounting: Economic reductionism and political voluntarism in accounting regulation theory," Journal of Accounting and Public Policy, Elsevier, vol. 3(1), pages 55-74.
  2. Randall S. Kroszner & Thomas Stratmann, 1998. "Interest Group Competition and the Organization of Congress: Theory and Evidence from Financial Services' Political Action Committees," CRSP working papers 349, Center for Research in Security Prices, Graduate School of Business, University of Chicago.
  3. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony & Hughes, John & Nahapiet, Janine, 1980. "The roles of accounting in organizations and society," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 5-27, January.
  4. Armstrong, Peter, 1991. "Contradiction and social dynamics in the capitalist agency relationship," Accounting, Organizations and Society, Elsevier, vol. 16(1), pages 1-25.
  5. Shackelford, Douglas A. & Shevlin, Terry, 2001. "Empirical tax research in accounting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 321-387, September.
  6. Benston, George J., 1982. "An analysis of the role of accounting standards for enhancing corporate governance and social responsibility," Journal of Accounting and Public Policy, Elsevier, vol. 1(1), pages 5-17.
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