{"title":"Who Is Afraid of Transparency","authors":"Benzion Barlev, D. Citron, Joshua Rene Haddad","doi":"10.2308/APIN-51758","DOIUrl":null,"url":null,"abstract":"ABSTRACT: The Conceptual Framework issued by the IASB and the FASB in 2010 excludes the concept of transparency on the grounds that it adds nothing to the existing corpus of qualitative characteris...","PeriodicalId":38883,"journal":{"name":"Accounting and the Public Interest","volume":"17 1","pages":"60-83"},"PeriodicalIF":0.0000,"publicationDate":"2017-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"4","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting and the Public Interest","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2308/APIN-51758","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"Business, Management and Accounting","Score":null,"Total":0}
引用次数: 4
Abstract
ABSTRACT: The Conceptual Framework issued by the IASB and the FASB in 2010 excludes the concept of transparency on the grounds that it adds nothing to the existing corpus of qualitative characteris...
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