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Mark H. Lang

University of North Carolina at Chapel Hill

Thomas W. Hudson, Jr./Deloitte and Touche L.L.P. Distinguished Professor

Kenan-Flagler Business School

McColl Building

Chapel Hill, NC 27599-3490

United States

  • University of North Carolina at Chapel Hill

    • Email
    • Tel: 919-962-1644
    • Fax: 919-962-4727
SCHOLARLY PAPERS

42

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CITATIONS
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1,112

Scholarly Papers (42)

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1.

International Accounting Standards and Accounting Quality

Stanford University Graduate School of Business Research Paper No. 1976
Number of pages: 55 Posted: 11 Apr 2005
Mary E. Barth, Wayne R. Landsman and Mark H. Lang
Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School and University of North Carolina at Chapel Hill
Downloads 10,091 (263)
Citation 185

Abstract:

IAS, IASB, International Accounting Standards, International Accounting Standards Board, International Financial Reporting Standards

2.

Are IFRS-based and US GAAP-based Accounting Amounts Comparable?

Journal of Accounting & Economics, Vol. 54, Issue 1, pp. 68-93, August 2012, Rock Center for Corporate Governance at Stanford University Working Paper No. 78
Number of pages: 75 Posted: 07 Apr 2010 Last Revised: 19 Sep 2012
Mary E. Barth, Wayne R. Landsman, Mark H. Lang and Christopher D. Williams
Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School, University of North Carolina at Chapel Hill and University of Michigan, Stephen M. Ross School of Business
Downloads 3,306 (1,893)
Citation 22

Abstract:

IAS, IASB, International Accounting Standards, International Accounting Standards Board, International Financial Reporting Standards, US GAAP, Comparability, Comparable Financial Reporting Standards

3.

Volume and Price Patterns Around a Stock's 52-Week Highs and Lows: Theory and Evidence

Downloads 2,852 ( 3,070)
Citation 14

Volume and Price Patterns Around a Stock's 52-Week Highs and Lows: Theory and Evidence

Number of pages: 32 Posted: 08 Jan 2003 Last Revised: 19 Sep 2012
Steven J. Huddart, Mark H. Lang and Michelle Yetman
Pennsylvania State University, University Park - Department of Accounting, University of North Carolina at Chapel Hill and University of California, Davis - Graduate School of Management
Downloads 2,852 (3,005)
Citation 14

Abstract:

decision analysis, prospect theory, value function, reference point, behavioral finance

Volume and Price Patterns Around a Stock's 52-Week Highs and Lows: Theory and Evidence

Management Science, Forthcoming
Posted: 11 Sep 2008 Last Revised: 19 Sep 2012
Steven J. Huddart, Mark H. Lang and Michelle Yetman
Pennsylvania State University, University Park - Department of Accounting, University of North Carolina at Chapel Hill and University of California, Davis - Graduate School of Management

Abstract:

decision analysis, prospect theory, value function, reference point, behavioral finance

4.

Voluntary Disclosure and Equity Offerings: Reducing Information Asymmetry or Hyping the Stock?

Downloads 2,217 ( 4,709)
Citation 131

Voluntary Disclosure and Equity Offerings: Reducing Information Asymmetry or Hyping the Stock?

Number of pages: 52 Posted: 08 Jan 2001
Mark H. Lang and Russell J. Lundholm
University of North Carolina at Chapel Hill and University of British Columbia - Sauder School of Business
Downloads 2,217 (4,603)
Citation 131

Abstract:

Voluntary Disclosure and Equity Offerings: Reducing Information Asymmetry or Hyping the Stock?

Contemporary Accounting Research
Posted: 08 Jan 2001
Mark H. Lang and Russell J. Lundholm
University of North Carolina at Chapel Hill and University of British Columbia - Sauder School of Business

Abstract:

5.

Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most

Journal of Accounting Research 50, No. 3 (2012): 729-774
Number of pages: 69 Posted: 08 Jan 2009 Last Revised: 25 Aug 2016
Mark H. Lang, Karl V. Lins and Mark G. Maffett
University of North Carolina at Chapel Hill, University of Utah - Department of Finance and University of Chicago - Booth School of Business
Downloads 1,916 (6,038)
Citation 9

Abstract:

transparency, liquidity, valuation, cost of capital

6.

ADRs, Analysts, and Accuracy: Does Cross Listing in the U.S. Improve a Firm's Information Environment and Increase Market Value?

Downloads 1,682 ( 7,636)
Citation 208

ADRs, Analysts, and Accuracy: Does Cross Listing in the U.S. Improve a Firm's Information Environment and Increase Market Value?

Number of pages: 39 Posted: 26 Mar 2002
Mark H. Lang, Karl V. Lins and Darius P. Miller
University of North Carolina at Chapel Hill, University of Utah - Department of Finance and Southern Methodist University (SMU) - Edwin L. Cox School of Business
Downloads 1,682 (7,481)
Citation 208

Abstract:

ADRs, analysts, accuracy, cross listing

ADRs, Analysts, and Accuracy: Does Cross Listing in the U.S. Improve a Firm's Information Environment and Increase Market Value?

Journal of Accounting Research, Forthcoming
Posted: 23 Dec 2002
Mark H. Lang, Karl V. Lins and Darius P. Miller
University of North Carolina at Chapel Hill, University of Utah - Department of Finance and Southern Methodist University (SMU) - Edwin L. Cox School of Business

Abstract:

ADRs, analysts, accuracy, cross listing

7.

Earnings Comovement and Accounting Comparability: The Effects of Mandatory IFRS Adoption

Simon School Working Paper No. FR 11-03
Number of pages: 55 Posted: 15 Sep 2010 Last Revised: 15 Aug 2016
Mark H. Lang, Mark G. Maffett and Edward L. Owens
University of North Carolina at Chapel Hill, University of Chicago - Booth School of Business and Emory University - Department of Accounting
Downloads 1,630 (4,614)
Citation 8

Abstract:

Accounting, IFRS, Regulation, Comparability

8.

Earnings Management and Cross Listing: Are Reconciled Earnings Comparable to US Earnings?

Downloads 1,251 ( 12,282)
Citation 107

Earnings Management and Cross Listing: Are Reconciled Earnings Comparable to US Earnings?

Number of pages: 39 Posted: 03 Mar 2004
Mark H. Lang, Jana Smith Raedy and Wendy M. Wilson
University of North Carolina at Chapel Hill, University of North Carolina at Chapel Hill and Texas Christian University - Department of Accounting
Downloads 1,251 (12,013)
Citation 107

Abstract:

cross listing, ADR, international accounting, bonding

Earnings Management and Cross Listing: Are Reconciled Earnings Comparable to US Earnings?

Journal of Accounting and Economics, Forthcoming
Posted: 20 Apr 2006
Mark H. Lang, Jana Smith Raedy and Wendy M. Wilson
University of North Carolina at Chapel Hill, University of North Carolina at Chapel Hill and Texas Christian University - Department of Accounting

Abstract:

Cross listing, ADR, international accounting, bonding

9.

Employee Stock Options, Corporate Taxes and Debt Policy

Downloads 1,112 ( 14,776)
Citation 44

Employee Stock Options, Corporate Taxes and Debt Policy

AFA 2003 Washington, DC Meetings
Number of pages: 58 Posted: 19 Aug 2002
John R. Graham, Mark H. Lang and Douglas A. Shackelford
Duke University, University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School
Downloads 1,066 (15,509)
Citation 44

Abstract:

capital structure, corporate taxes, debt policy, employee stock options, option deductions

Employee Stock Options, Corporate Taxes and Debt Policy

NBER Working Paper No. w9289
Number of pages: 47 Posted: 19 Oct 2002
John R. Graham, Mark H. Lang and Douglas A. Shackelford
Duke University, University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School
Downloads 46 (348,903)
Citation 44

Abstract:

Employee Stock Options, Corporate Taxes, and Debt Policy

Journal of Finance, Vol. 59, No. 4, pp. 1585-1618, August 2004
Posted: 15 Apr 2005
John R. Graham, Mark H. Lang and Douglas A. Shackelford
Duke University, University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School

Abstract:

Capital structure, corporate taxes, debt policy, employee stock options, option deductions

10.

Earnings Smoothing, Governance and Liquidity: International Evidence

Number of pages: 40 Posted: 26 Mar 2007
Ryan LaFond, Mark H. Lang and Hollis Ashbaugh Skaife
Algert Global, LLC, University of North Carolina at Chapel Hill and Graduate School of Management, UC-Davis
Downloads 1,077 (12,694)
Citation 7

Abstract:

earnings smoothing, earnings management, liquidity, accounting quality, governance

11.

How Representative are Cross-Listed Firms? An Analysis of Firm and Accounting Quality

Number of pages: 36 Posted: 13 Aug 2001
Mark H. Lang, Jana Smith Raedy and Michelle Yetman
University of North Carolina at Chapel Hill, University of North Carolina at Chapel Hill and University of California, Davis - Graduate School of Management
Downloads 1,076 (14,281)
Citation 20

Abstract:

International accounting; Earnings management

12.

Effects on Comparability and Capital Market Benefits of Voluntary Adoption of IFRS by US Firms: Insights from Voluntary Adoption of IFRS by Non-US Firms

Rock Center for Corporate Governance at Stanford University Working Paper No. 133
Number of pages: 49 Posted: 04 Jan 2013 Last Revised: 13 Mar 2013
Mary E. Barth, Wayne R. Landsman, Mark H. Lang and Christopher D. Williams
Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School, University of North Carolina at Chapel Hill and University of Michigan, Stephen M. Ross School of Business
Downloads 1,001 (11,526)

Abstract:

Comparability, IFRS, Liquidity, Synchronicity, Trading Volume, Voluntary IFRS Adoption

13.

Empirical Evidence on the Evolution of International Earnings

Downloads 931 ( 19,348)
Citation 36

Empirical Evidence on the Evolution of International Earnings

Number of pages: 42 Posted: 20 Jul 2000
Judy Land and Mark H. Lang
University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of North Carolina at Chapel Hill
Downloads 931 (18,985)
Citation 36

Abstract:

International accounting, International valuation, Accounting harmonization, Accounting multiples

Empirical Evidence on the Evolution of International Earnings

The Accounting Review, Forthcoming
Posted: 14 Feb 2003
Judy Land and Mark H. Lang
University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of North Carolina at Chapel Hill

Abstract:

international accounting, international valuation, accounting harmonization, accounting multiples

14.

Psychological Factors and Stock Option Exercise

Downloads 858 ( 21,850)
Citation 115

Psychological Factors and Stock Option Exercise

Number of pages: 47 Posted: 19 Apr 1998
Chip Heath, Steven J. Huddart and Mark H. Lang
Stanford Graduate School of Business, Pennsylvania State University, University Park - Department of Accounting and University of North Carolina at Chapel Hill
Downloads 858 (21,473)
Citation 115

Abstract:

Psychological Factors and Stock Option Exercise

Quarterly Journal of Economics
Posted: 16 Mar 1999
Chip Heath, Steven J. Huddart and Mark H. Lang
Stanford Graduate School of Business, Pennsylvania State University, University Park - Department of Accounting and University of North Carolina at Chapel Hill

Abstract:

15.

Listing Choices and Self-Regulation: The Experience of the AIM

Downloads 769 ( 25,619)
Citation 6

Listing Choices and Self-Regulation: The Experience of the AIM

Chicago Booth Research Paper No. 11-04
Number of pages: 62 Posted: 13 Jan 2011 Last Revised: 19 Sep 2012
Joseph J. Gerakos, Mark H. Lang and Mark G. Maffett
Tuck School of Business at Dartmouth College, University of North Carolina at Chapel Hill and University of Chicago - Booth School of Business
Downloads 467 (48,997)
Citation 6

Abstract:

Securities Regulation, International Accounting

Post-Listing Performance and Private Sector Regulation: The Experience of the AIM

Chicago Booth Research Paper 13-14 (2013).
Number of pages: 59 Posted: 16 Jan 2011 Last Revised: 19 Aug 2016
Joseph J. Gerakos, Mark H. Lang and Mark G. Maffett
Tuck School of Business at Dartmouth College, University of North Carolina at Chapel Hill and University of Chicago - Booth School of Business
Downloads 302 (82,478)
Citation 6

Abstract:

Securities Regulation, Post-IPO Performance, International Accounting

16.

International Accounting in Light of Enron: Evidence from Empirical Research

Downloads 734 ( 27,321)
Citation 1

International Accounting in Light of Enron: Evidence from Empirical Research

Number of pages: 15 Posted: 02 Sep 2003
Mark H. Lang
University of North Carolina at Chapel Hill
Downloads 734 (26,884)
Citation 1

Abstract:

international accounting, harmonization

International Accounting in Light of Enron: Evidence from Empirical Research

North Carolina Journal of International Law and Commercial Regulation, Vol. 28, No. 4, pp. 953-966, 2003
Posted: 15 Apr 2005
Mark H. Lang
University of North Carolina at Chapel Hill

Abstract:

International accounting, Enron, Securities regulation

17.

Concentrated Control, Analyst Following and Valuation: Do Analysts Matter Most When Investors are Protected Least?

Number of pages: 44 Posted: 21 Oct 2002
Mark H. Lang, Karl V. Lins and Darius P. Miller
University of North Carolina at Chapel Hill, University of Utah - Department of Finance and Southern Methodist University (SMU) - Edwin L. Cox School of Business
Downloads 694 (27,885)
Citation 77

Abstract:

18.

Transparency and Liquidity Uncertainty in Crisis Periods

Journal of Accounting & Economics (JAE), Vol. 52, pp. 101-125, 2011, Fifth Singapore International Conference on Finance 2011
Number of pages: 58 Posted: 07 Mar 2010 Last Revised: 15 Aug 2016
Mark H. Lang and Mark G. Maffett
University of North Carolina at Chapel Hill and University of Chicago - Booth School of Business
Downloads 667 (27,118)
Citation 15

Abstract:

Liquidity, Transparency, Financial Crises, Commonality, International Accounting

19.

Information Distribution Within Firms: Evidence from Stock Option Exercises

Downloads 584 ( 37,259)
Citation 42

Information Distribution Within Firms: Evidence from Stock Option Exercises

JAE Boston Conference June 2001
Number of pages: 52 Posted: 22 Jan 2001
Steven J. Huddart and Mark H. Lang
Pennsylvania State University, University Park - Department of Accounting and University of North Carolina at Chapel Hill
Downloads 584 (36,700)
Citation 42

Abstract:

accounting, compensation, disclosure, regulation, securities

Information Distribution Within Firms: Evidence from Stock Option Exercises

Journal of Accounting and Economics, Vol. 34, Nos. 1-3, pp. 3-31, January 2003
Posted: 14 Oct 2002
Steven J. Huddart and Mark H. Lang
Pennsylvania State University, University Park - Department of Accounting and University of North Carolina at Chapel Hill

Abstract:

accounting, compensation, disclosure, regulation, securities

20.

Economic Effects of Transparency in International Equity Markets: A Review and Suggestions for Future Research

Foundations and Trends in Accounting, Vol. 5, No. 3, pp. 175-241, 2010
Number of pages: 78 Posted: 30 Sep 2010 Last Revised: 09 Aug 2016
Mark H. Lang and Mark G. Maffett
University of North Carolina at Chapel Hill and University of Chicago - Booth School of Business
Downloads 570 (32,837)
Citation 3

Abstract:

transparency, liquidity, valuation, cost of capital

21.

CFO Narcissism and Financial Reporting Quality

Journal of Accounting Research, Forthcoming, Robert H. Smith School Research Paper No. RHS 2581157
Number of pages: 70 Posted: 21 Mar 2015 Last Revised: 21 Apr 2017
Charles (Chad) Ham, Mark H. Lang, Nick Seybert and Sean Wang
Washington University in St. Louis - John M. Olin Business School, University of North Carolina at Chapel Hill, University of Maryland - Department of Accounting & Information Assurance and Rice University
Downloads 510 (15,184)
Citation 1

Abstract:

CFO, CEO, narcissism, financial reporting, earnings management

22.

Employee Stock Options and Taxes

Number of pages: 21 Posted: 15 Apr 2005
Courtney H. Edwards, John R. Graham, Mark H. Lang and Douglas A. Shackelford
University of North Carolina - Accounting Area, Duke University, University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School
Downloads 442 (50,126)
Citation 3

Abstract:

Employee stock options, corporate tax rate, capital structure, debt ratio, cash flows

23.

Textual Analysis and International Financial Reporting: Large Sample Evidence

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 63 Posted: 13 Mar 2014 Last Revised: 23 Oct 2015
Mark H. Lang and Lorien Stice-Lawrence
University of North Carolina at Chapel Hill and University of Southern California - Leventhal School of Accounting
Downloads 364 (35,965)
Citation 1

Abstract:

Textual Analysis, International Financial Reporting, IFRS, Disclosure, Comparability

24.

Bringing Down the Other Berlin Wall: Germany's Repeal of the Corporate Capital Gains Tax

Number of pages: 41 Posted: 22 Jan 2001
Douglas A. Shackelford, Mark H. Lang and Edward L. Maydew
University of North Carolina Kenan-Flagler Business School, University of North Carolina at Chapel Hill and University of North Carolina at Chapel Hill
Downloads 345 (68,182)
Citation 4

Abstract:

Capital gains taxes, stock price reactions, diversification discount, efficient ownership structure, open economy, financial institutions

25.

Governance and the Split of Options between Executive and Non-Executive Employees

Number of pages: 40 Posted: 11 Apr 2005
Wayne R. Landsman, Mark H. Lang and Shu Yeh
University of North Carolina Kenan-Flagler Business School, University of North Carolina at Chapel Hill and National Taiwan University - Department of Accounting
Downloads 271 (90,003)
Citation 4

Abstract:

Employee Stock Options, Executive Stock Options, Broad-Based Options, Governance

26.

Analyst Following, Information Asymmetry and Cost of Capital: A Discussion of Bowen, Chen and Cheng (2008)

Contemporary Accounting Review, 2008
Number of pages: 9 Posted: 28 Dec 2009
Mark H. Lang
University of North Carolina at Chapel Hill
Downloads 215 (101,599)

Abstract:

information asymmetry, analyst following, cost of capital, seasoned equity offering

27.

Linking Industry Concentration to Proprietary Costs and Disclosure: Challenges and Opportunities

Journal of Accounting & Economics (JAE), Vol. 58, No. 2-3, 2014
Number of pages: 24 Posted: 18 Aug 2014 Last Revised: 10 Sep 2017
Mark H. Lang and Edward Sul
University of North Carolina at Chapel Hill and George Washington University - School of Business
Downloads 137 (126,125)

Abstract:

Disclosure, Proprietary Costs, Industry Concentration

28.

The Effect of Sarbanes Oxley on Cross Listing: A Discussion of Piotroski and Srinivasan (2008)

Number of pages: 11 Posted: 28 Dec 2009
Mark H. Lang
University of North Carolina at Chapel Hill
Downloads 109 (197,978)

Abstract:

cross-listing, Sarbanes Oxley, SOX

29.

Capitalization of Capital Gains Taxes: Evidence from Stock Price Reactions to the 1997 Rate Reduction

NBER Working Paper No. w6885
Number of pages: 39 Posted: 23 Feb 1999
Mark H. Lang and Douglas A. Shackelford
University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School
Downloads 45 (322,132)
Citation 48

Abstract:

30.

CARE/CEASA Roundtable on: Liquidity and Capital Management

Journal of Applied Corporate Finance, Vol. 24, Issue 1, pp. 42-59, 2012
Number of pages: 20 Posted: 25 Mar 2012
Charles W. Calomiris, Murillo Campello, Mark H. Lang and Florin P. Vasvari
Columbia University - Columbia Business School, Cornell University, University of North Carolina at Chapel Hill and London Business School
Downloads 1 (550,765)
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Abstract:

31.

Through the Eyes of the Founder: CEO Characteristics and Firms' Regulatory Filings

Number of pages: 61 Posted: 04 May 2017
Bradley E. Hendricks, Mark H. Lang and Kenneth J. Merkley
University of North Carolina (UNC) at Chapel Hill - Kenan-Flagler Business School, University of North Carolina at Chapel Hill and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 0 (204,463)

Abstract:

Disclosure Tone, Founder, Managerial Style, CEO, Regulatory Filings

32.

Do Managers Really Guide Through the Fog? On the Challenges in Assessing the Causes of Voluntary Disclosure

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 17 Posted: 17 Sep 2016
Travis Dyer, Mark H. Lang and Lorien Stice-Lawrence
University of North Carolina at Chapel Hill, University of North Carolina at Chapel Hill and University of Southern California - Leventhal School of Accounting
Downloads 0 (183,728)

Abstract:

Voluntary Disclosure, Financial Statement Complexity

33.

The Evolution of 10-K Textual Disclosure: Evidence from Latent Dirichlet Allocation

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 65 Posted: 07 Mar 2016 Last Revised: 19 Aug 2017
Travis Dyer, Mark H. Lang and Lorien Stice-Lawrence
University of North Carolina at Chapel Hill, University of North Carolina at Chapel Hill and University of Southern California - Leventhal School of Accounting
Downloads 0 (38,379)

Abstract:

Disclosure Regulation, Textual Analysis, Latent Dirichlet Allocation, Financial Reporting

34.

Employee Stock Options and Equity Valuation

Research Foundation of CFA Monograph, 2004
Posted: 15 Apr 2005
Mark H. Lang
University of North Carolina at Chapel Hill

Abstract:

Employee stock options, valuation

35.

Concentrated Control, Analyst Following and Valuation: Do Analysts Matter Most when Investors are Protected Least?

Journal of Accounting Research, Forthcoming
Posted: 13 Jan 2004
Mark H. Lang, Karl V. Lins and Darius P. Miller
University of North Carolina at Chapel Hill, University of Utah - Department of Finance and Southern Methodist University (SMU) - Edwin L. Cox School of Business

Abstract:

36.

How Representative are Firms that are Cross Listed in the United States? An Analysis of Accounting Quality

Journal of Accounting Research, Forthcoming
Posted: 28 Mar 2003
Mark H. Lang, Jana Smith Raedy and Michelle Yetman
University of North Carolina at Chapel Hill, University of North Carolina at Chapel Hill and University of California, Davis - Graduate School of Management

Abstract:

international accounting, earnings management, cross listing

37.

Employee Stock Option Exercises: An Empirical Analysis

Posted: 10 Oct 1998
Steven J. Huddart and Mark H. Lang
Pennsylvania State University, University Park - Department of Accounting and University of North Carolina at Chapel Hill

Abstract:

38.

Corporate Disclosure Policy and Analyst Behavior

ACCOUNTING REVIEW, Vol 71, No 4, October 1996
Posted: 16 Jun 1998
Mark H. Lang and Russell J. Lundholm
University of North Carolina at Chapel Hill and University of British Columbia - Sauder School of Business

Abstract:

39.

The Relation Between Security Returns, Firm Earnings and Industry Earnings

CONTEMPORARY ACCOUNTING RESEARCH, Vol 13, No 2, Fall 1996
Posted: 19 May 1998
Mark H. Lang and Russell J. Lundholm
University of North Carolina at Chapel Hill and University of British Columbia - Sauder School of Business

Abstract:

40.

Institutional Trading and Corporate Earnings and Returns

1460 STANFORD UNIVERSITY WORKING PAPER SERIES
Posted: 18 May 1998
Mark H. Lang and Maureen F. McNichols
University of North Carolina at Chapel Hill and Stanford University

Abstract:

41.

Voluntary Disclosure During Equity Offerings: Reducing Information Asymmetry or Hyping the Stock?

Posted: 14 Dec 1997
Mark H. Lang and Russell J. Lundholm
University of North Carolina at Chapel Hill and University of British Columbia - Sauder School of Business

Abstract:

42.

Cross-Jurisdictional Income Shifting and Earnings Valuation

Posted: 09 Dec 1996
Julie Collins, Deen Kemsley and Mark H. Lang
University of North Carolina at Chapel Hill, Tulane University - Accounting & Taxation and University of North Carolina at Chapel Hill

Abstract:

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