Taxation -- Law and legislation -- United States; Income tax -- Law and legislation -- United States; Capital gains tax; Economic conditions; Political campaigns -- United States; Awards; College sports;
Bibliographical citations -- Evaluation;Accounting -- Research -- Methodology;Empiricism
Little or nothing is said of empiricism in U.S. accounting literature during the first half of the twentieth century in accounting history literature. The objectives of this study are threefold: (1) to determine if an empirical accounting...