TY - BOOK AU - Rahman,A.R. AU - Perera,M.H.B. AU - Ganesh,S. TI - Materials accounting harmonisation, accounting regulations and firm characteristics: a comparative study of Australia and New Zealand T2 - Discussion paper series, / Department of Accountancy and Business Law, Massey University SN - 1172-1065 PY - 1998/// CY - Palmerston North, N.Z. PB - Dept. of Accountancy, Massey University KW - Accounting KW - Australia KW - New Zealand KW - Comparative accounting N1 - References : p. 16-19 ER -