An investigation of the accuracy of pre-implementation estimates required by SAB 74
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Journal of Accounting and Public Policy
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Noland, T. R., Pasewark, W. R., & Strawser, J. R.
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Noland, Thomas R||Pasewark, William R||Strawser, Jerry R
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http://dx.doi.org/10.1016/s0278-4254(98)10002-9