Corresponding author: Ray Ball © Ray Ball, A. Scott Keating, Jerold L. Zimmerman. This is an open access article distributed under the terms of the Creative Commons Attribution License (CC BY-NC-ND 4.0), which permits to copy and distribute the article for non-commercial purposes, provided that the article is not altered or modified and the original author and source are credited.
Citation:
Ball R, Keating AS, Zimmerman JL (2000) Historical Cost as a Commitment Device. Maandblad Voor Accountancy en Bedrijfseconomie 74(11): 49-54. https://doi.org/10.5117/mab.74.12723 |