The Role of the State and Accounting Transparency – IFRS Implementation in Developing Countries

IF 4.6 Q1 BUSINESS, FINANCE Accounting in Europe Pub Date : 2018-05-06 DOI:10.1080/17449480.2018.1468913
Alexandra Fontes
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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...
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尽管国际财务报告准则在世界范围内传播,有关国际财务报告准则的国家实施出现了几个问题。这些必然与一系列具体国家因素的影响有关。Th……
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来源期刊
Accounting in Europe
Accounting in Europe BUSINESS, FINANCE-
CiteScore
5.00
自引率
7.10%
发文量
14
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