Nichols, L.M. and Buerger, K.H. 2006. An Investigation Of The Effect Of Methods Of Recording Accounting Principle Changes On The Decisions Of Users In The United States, Germany, And Austria. International Business & Economics Research Journal (IBER). 5, 11 (Nov. 2006). DOI:https://doi.org/10.19030/iber.v5i11.3526.