@misc{GoncharovvanTriest2010, author = {Igor Goncharov and Sander van Triest}, title = {Unintended consequences of changing accounting standards}, edition = {March 2014}, doi = {10.2139/ssrn.1634790}, institution = {WHU Financial Accounting \& Tax Center (FAccT Center)}, series = {FAccT Center Working Paper Series}, number = {02/2012}, type = {workingpaper}, pages = {38}, year = {2010}, }