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Moya, Soledad; Prior, Diego; Rodríguez-Pérez, Gonzalo – Accounting Education, 2015
When laws change the rules of the game, it is important to observe the effects on the players' behavior. Some effects can be anticipated while others are difficult to enunciate before the law comes into force. In this paper we have analyzed articles authored by Spanish accounting academics between 1996 and 2005 to assess the impact of a change in…
Descriptors: Accounting, Foreign Countries, Literature Reviews, Performance Based Assessment