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【作者(必填)】Morris, R. D., Gray, S. J., Pickering, J., Aisbitt,S. 
【文题(必填)】Preparers' Perceptions of the Costs and Benefits ofIFRS: Evidence from Australia's Implementation Experience. 
【年份(必填)】2014
【全文链接或数据库名称(选填)】Accounting Horizons, 28(1): 143-173.