Implications for IFRS principles-based and US GAAP rules-based applications : are accountants’ decisions affected by work location and core self-evaluations?
Jenice Prather-Kinsey, Scott Boyar, Anthony C. Hood
| Year of publication: |
2018
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|---|---|
| Authors: | Prather-Kinsey, Jenice ; Boyar, Scott ; Hood, Anthony C. |
| Published in: |
Journal of international accounting auditing & taxation. - Amsterdam [u.a.] : Elsevier, ISSN 1061-9518, ZDB-ID 1130388-8. - Vol. 32.2018, p. 61-69
|
| Subject: | Core self-evaluations | Control | Consolidation | IFRS | US GAAP | Decision-making | India | Bilanzierungsgrundsätze | Accounting standards | Indien | Selbstevaluation | Self-assessment |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.intaccaudtax.2018.08.002 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011936515