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

SCHOLARLY PAPERS

45

DOWNLOADS
Rank 359

SSRN RANKINGS

Top 359

in Total Papers Downloads

45,430

CITATIONS
Rank 403

SSRN RANKINGS

Top 403

in Total Papers Citations

1,123

Scholarly Papers (45)

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 11,281 (325)
Citation 188

Abstract:

Loading...

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
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 4,016 (2,098)
Citation 22

Abstract:

Loading...

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

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
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 3,157 (3,128)
Citation 14

Abstract:

Loading...

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
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:

Loading...

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

4.

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 Owens
University of North Carolina at Chapel Hill, University of Chicago - Booth School of Business and University of Utah - David Eccles School of Business
Downloads 2,688 (4,231)
Citation 8

Abstract:

Loading...

Accounting, IFRS, Regulation, Comparability

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 2,261 (5,521)
Citation 131

Abstract:

Loading...

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:

Loading...

6.

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 2,032 (6,709)
Citation 11

Abstract:

Loading...

transparency, liquidity, valuation, cost of capital

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) - Finance Department
Downloads 1,717 (8,830)
Citation 208

Abstract:

Loading...

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) - Finance Department

Abstract:

Loading...

ADRs, analysts, accuracy, cross listing

8.

Effects on Comparability and Capital Market Benefits of Voluntary IFRS Adoption

Rock Center for Corporate Governance at Stanford University Working Paper No. 133
Number of pages: 54 Posted: 04 Jan 2013 Last Revised: 11 Jan 2018
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 1,517 (10,982)

Abstract:

Loading...

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

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
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 Southern Methodist University
Downloads 1,407 (12,130)
Citation 1

Abstract:

Loading...

CFO, CEO, narcissism, financial reporting, earnings management

CFO Narcissism and Financial Reporting Quality

Journal of Accounting Research, Vol. 55, No. 5, 2017
Posted: 12 Mar 2018
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 Southern Methodist University

Abstract:

Loading...

ļ¬nancial reporting quality; narcissism; CFO; CEO; executives; accruals; real earnings management; internal controls; restatements; conservatism

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 1,308 (13,629)
Citation 109

Abstract:

Loading...

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:

Loading...

Cross listing, ADR, international accounting, bonding

11.

Earnings Smoothing, Governance and Liquidity: International Evidence

Number of pages: 40 Posted: 26 Mar 2007
Algert Global, LLC, University of North Carolina at Chapel Hill and Graduate School of Management, UC-Davis
Downloads 1,300 (14,057)
Citation 8

Abstract:

Loading...

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

12.

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 1,160 (16,723)
Citation 20

Abstract:

Loading...

International accounting; Earnings management

13.
Downloads 1,133 ( 17,311)
Citation 44

Employee Stock Options, Corporate Taxes and Debt Policy

AFA 2003 Washington, DC Meetings
Number of pages: 58 Posted: 19 Aug 2002
Duke University, University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School
Downloads 1,083 (18,218)
Citation 44

Abstract:

Loading...

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 Last Revised: 19 Sep 2012
Duke University, University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School
Downloads 50 (383,812)
Citation 44

Abstract:

Loading...

Employee Stock Options, Corporate Taxes, and Debt Policy

Journal of Finance, Vol. 59, No. 4, pp. 1585-1618, August 2004
Posted: 15 Apr 2005
Duke University, University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School

Abstract:

Loading...

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

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 939 (22,496)
Citation 36

Abstract:

Loading...

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:

Loading...

international accounting, international valuation, accounting harmonization, accounting multiples

15.

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
Cornell University, University of North Carolina at Chapel Hill and University of Southern California - Leventhal School of Accounting
Downloads 880 (25,220)

Abstract:

Loading...

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

16.
Downloads 880 ( 25,220)
Citation 113

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 880 (24,801)
Citation 113

Abstract:

Loading...

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:

Loading...

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
Tuck School of Business at Dartmouth College, University of North Carolina at Chapel Hill and University of Chicago - Booth School of Business
Downloads 518 (50,732)
Citation 6

Abstract:

Loading...

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
Tuck School of Business at Dartmouth College, University of North Carolina at Chapel Hill and University of Chicago - Booth School of Business
Downloads 346 (82,889)
Citation 6

Abstract:

Loading...

Securities Regulation, Post-IPO Performance, International Accounting

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 771 (30,320)
Citation 18

Abstract:

Loading...

Liquidity, Transparency, Financial Crises, Commonality, International Accounting

19.

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 760 (30,930)
Citation 1

Abstract:

Loading...

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

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 739 (31,655)
Citation 1

Abstract:

Loading...

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:

Loading...

International accounting, Enron, Securities regulation

21.

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) - Finance Department
Downloads 736 (32,321)
Citation 80

Abstract:

Loading...

22.

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 681 (35,937)
Citation 3

Abstract:

Loading...

transparency, liquidity, valuation, cost of capital

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 591 (42,753)
Citation 42

Abstract:

Loading...

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:

Loading...

accounting, compensation, disclosure, regulation, securities

24.

Employee Stock Options and Taxes

Number of pages: 21 Posted: 15 Apr 2005
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 475 (57,295)
Citation 3

Abstract:

Loading...

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

25.

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

Number of pages: 41 Posted: 22 Jan 2001
University of North Carolina Kenan-Flagler Business School, University of North Carolina at Chapel Hill and University of North Carolina at Chapel Hill
Downloads 366 (78,224)
Citation 4

Abstract:

Loading...

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

26.

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 287 (102,674)
Citation 4

Abstract:

Loading...

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

27.

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 264 (112,175)

Abstract:

Loading...

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

28.

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 249 (119,142)

Abstract:

Loading...

Disclosure, Proprietary Costs, Industry Concentration

29.

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

Number of pages: 59 Posted: 04 May 2017 Last Revised: 13 May 2018
University of North Carolina (UNC) at Chapel Hill - Kenan-Flagler Business School, University of North Carolina at Chapel Hill and Indiana University - Kelley School of Business - Department of Accounting
Downloads 237 (125,221)

Abstract:

Loading...

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

30.

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
Cornell University, University of North Carolina at Chapel Hill and University of Southern California - Leventhal School of Accounting
Downloads 191 (153,913)

Abstract:

Loading...

Voluntary Disclosure, Financial Statement Complexity

31.

The Rise of US-Listed VIEs from China: Balancing State Control and Access to Foreign Capital

Darden Business School Working Paper No. 3119912
Number of pages: 56 Posted: 13 Feb 2018
University of Virginia - Darden School of Business, University of North Carolina at Chapel Hill and Emory University
Downloads 165 (175,304)

Abstract:

Loading...

Corporate governance, investor protection, variable interest entities, market regulation

32.

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 126 (218,366)

Abstract:

Loading...

cross-listing, Sarbanes Oxley, SOX

33.

Regulatory Cooperation and Foreign Portfolio Investment

Ross School of Business Paper No. 1385, Kenan Institute of Private Enterprise Research Paper No. 18-38
Number of pages: 52 Posted: 08 Aug 2018 Last Revised: 05 Dec 2018
University of North Carolina at Chapel Hill, University of Chicago - Booth School of Business, University of Michigan - Ross School of Business and University of Utah
Downloads 106 (247,672)

Abstract:

Loading...

Securities Regulation, Foreign Portfolio Investment, Regulatory Bonding

34.

Predictive Analytics and the Changing Manufacturing Employment Relationship: Plant Level Evidence from Census Data

Number of pages: 59 Posted: 01 Jan 2019 Last Revised: 14 Mar 2019
Eva Labro, Mark H. Lang and James D. Omartian
Kenan-Flagler Business School University of North Carolina, University of North Carolina at Chapel Hill and University of Michigan - Ross School of Business
Downloads 90 (275,894)

Abstract:

Loading...

Predictive Analytics, Big Data, Organizational Architecture, Manufacturing, Incentives, Targets

35.

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 Last Revised: 19 Sep 2012
Mark H. Lang and Douglas A. Shackelford
University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School
Downloads 55 (361,646)
Citation 47

Abstract:

Loading...

36.

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
Columbia University - Columbia Business School, Cornell University - Samuel Curtis Johnson Graduate School of Management, University of North Carolina at Chapel Hill and London Business School
Downloads 1 (628,022)
  • Add to Cart

Abstract:

Loading...

37.

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:

Loading...

Employee stock options, valuation

38.

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) - Finance Department

Abstract:

Loading...

39.

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:

Loading...

international accounting, earnings management, cross listing

40.

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:

Loading...

41.

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:

Loading...

42.

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:

Loading...

43.

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:

Loading...

44.

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:

Loading...

45.

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:

Loading...