Do differences in national cultures affect cross-country conditional conservatism behavior under IFRS?
Walid Guermazi, Khamoussi Halioui
| Year of publication: |
2020
|
|---|---|
| Authors: | Guermazi, Walid ; Halioui, Khamoussi |
| Published in: |
Research in international business and finance. - Amsterdam [u.a.] : Elsevier, ISSN 0275-5319, ZDB-ID 424514-3. - Vol. 52.2020, p. 1-13
|
| Subject: | Conditional conservatism | European Union | IFRS | National culture | Nationalkultur | EU-Staaten | EU countries | Konservatismus | Conservatism | Kulturelle Identität | Cultural identity | Welt | World | Vergleich | Comparison | Bilanzpolitik | Accounting policy |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.ribaf.2019.101171 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012548542