00421nam a2200133Ia 4500008004100000100001700041245009400058245003300152260003700185260000900222300002500231650001600256650001500272170224s9999    xx            000 0 und d  aAraceli Mora 4aThe implications of research on accounting conservatism for accounting standard setting    cAraceli Mora & Martin Walker  bAccounting and Business Research  c2015  a45:5, Pages: 620-650  xAccountancy  xAccounting