Improving the global comparability of IFRS-based financial reporting through global enforcement : a proposed organizational dynamic
Jenice Prather-Kinsey, Francesco De Luca, Ho-Tan-Phat Phan
| Year of publication: |
2022
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|---|---|
| Authors: | Prather-Kinsey, Jenice ; De Luca, Francesco ; Phan, Ho-Tan-Phat |
| Published in: |
International journal of disclosure and governance. - London : Palgrave Macmillan, ISSN 1746-6539, ZDB-ID 2241479-4. - Vol. 19.2022, 3, p. 330-351
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| Subject: | Financial reporting comparability | IASB | IFRS enforcement | IOSCO | IFRS | Welt | World | Rechnungswesen | Accounting | Vergleich | Comparison | Bilanzierungsgrundsätze | Accounting standards | Rechtsdurchsetzung | Law enforcement | Globalisierung | Globalization |
freely available
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1057/s41310-022-00145-5 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013392223