Evidence of the long-term influence of local regulations as a challenge to the international harmonization of financial reporting
Fábio Albuquerque and Paula Gomes Dos Santos
| Year of publication: |
2022
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|---|---|
| Authors: | Albuquerque, Fábio de ; Santos, Paula Gomes dos |
| Published in: |
Journal of financial studies & research : JFSR. - Norristown, Pa. : IBIMA Publ., ISSN 2166-000X, ZDB-ID 2629653-6. - Vol. 2022.2022, Art.-No. 548980, p. 1-10
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| Subject: | harmonization | listed entities | NIC | POC | terms and expressions | Rechtsangleichung | Harmonization of law | IFRS | Schwellenländer | Emerging economies | Regulierung | Regulation |
freely available
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.5171/2022.548980 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013389002