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- W2080587004 abstract "Abstract Espeland & Hirsch propose that accounting has helped legitimize the conglomerate form of incorporation and has played a dysfunctional role in markets of corporate control. This paper suggests that evidence compelling acceptance of the first proposition may be insufficient for demonstrating the validity of the second one; and that substantial contrary evidence exists. The challenge ahead is to reconcile these evidences and to sort out the several theories that potentially explain them." @default.
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- W2080587004 title "Accounting magic and corporate control: A discussion of Espeland and Hirsch" @default.
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- W2080587004 doi "https://doi.org/10.1016/0361-3682(90)90016-n" @default.
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