TY - CHAP TI - Does the talk match the walk? A story of accounting change in three European countries AF - 16th IRSPM Conference 2012 PP - Rom PY - 2012-01-01 AU - Liguori, Mariannunziata AU - Hyndman, Noel AU - Meyer, Renate AU - Polzer, Tobias AU - Rota, Silvia AU - Seiwald, Johann ER -