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Akuntansi dan Ilmu Pengetahuan Aktuaria, University of So Paulo, So Paulo. Deegan, C. & Unerman, J. (2006). Financial Accounting Theory-European Edition. McGraw-Hill Education (UK) Limited (DU) Desilawati; Rachmatullah; Asaptullah. 2012. Regulasi Dan Antitrust :

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Oguri, Takashi (2002). Functions Of Accounting And Accounting Regulation: Alternative Perspectives Based On Marxian Economics. Komazawa University, 1-23-1 Komazawa, Setagaya-ku, Tokyo 154-8525, Japan Prasentyantoko (2007). Sejarah Teori Akuntansi. Diakses pada tanggal 23 Mei 2013 (http://regulationschool.blogspot.com) Scott, W.R (2009).Financial Acconting Theory. Prentice Hall, Canada Smith, A. (1937). Adam Smith and The Wealth of Nations, originally published in 1776, edn New York: Modern Library Stigler, G.J. (1971) The Theory of Economic Regulation, Bell Journal of Economics, 2, pp. 3-21 Subroto, Bambang (2007). Regulasi Akuntansi untuk Mengurangi Asimetri Informasi. Jurnal Aplikasi Manajemen. Volume 5, Nomor 3 Wolk.; Tearney,; Dodd. (2001). Accounting Theory: A Conceptual and Institusional Approach. USA: South Western College Publishing.

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