{"title":"The Role of the State and Accounting Transparency – IFRS Implementation in Developing Countries","authors":"Alexandra Fontes","doi":"10.1080/17449480.2018.1468913","DOIUrl":null,"url":null,"abstract":"Despite the worldwide diffusion of IFRS, several questions regarding the national implementation of IFRS arise. These are necessarily linked to the impact of a range of country-specific factors. Th...","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":"15 1","pages":"426 - 429"},"PeriodicalIF":4.6000,"publicationDate":"2018-05-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/17449480.2018.1468913","citationCount":"2","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting in Europe","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1080/17449480.2018.1468913","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 2
Abstract
Despite the worldwide diffusion of IFRS, several questions regarding the national implementation of IFRS arise. These are necessarily linked to the impact of a range of country-specific factors. Th...