Media type: E-Article Title: Discussion of On the Stewardship and Valuation Implications of Accrual Accounting Systems Contributor: GUTTMAN, ILAN Published: Wiley, 2013 Published in: Journal of Accounting Research, 51 (2013) 2, Seite 335-347 Language: English DOI: 10.1111/1475-679x.12014 ISSN: 0021-8456; 1475-679X Keywords: Economics and Econometrics ; Finance ; Accounting Origination: Footnote: