Graduate School of Business, Stanford University. The comments of R. Antle, W. Beaver, J. Demski, L. Maples, D. Ng, J. Patell, J. Stoeckenius and M. Wolfson helped to tighten the arguments in this paper. This research was sponsored by the Stanford Program in Professional Accounting.
Issues in Financial Accounting
Externalities and Financial Reporting
Version of Record online: 30 APR 2012
© 1980 the American Finance Association
The Journal of Finance
Volume 35, Issue 2, pages 521–533, May 1980
How to Cite
FOSTER, G. (1980), Externalities and Financial Reporting. The Journal of Finance, 35: 521–533. doi: 10.1111/j.1540-6261.1980.tb02183.x
- Issue online: 30 APR 2012
- Version of Record online: 30 APR 2012
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