@unpublished{publication-23440,
	author={Chen, Hui and Yang, Li},
	doi={10.2139/ssrn.3062185},
	institution={University of Zurich},
	issn={1556-5068},
	number=3062185,
	pages=44,
	series={SSRN},
	title={Stability and regime change: The evolution of accounting standards},
	year=2019,
}