Introducing more IFRS principles of disclosure : will the poor disclosers improve?
Niclas Hellman, Jordi Carenys and Soledad Moya Gutierrez
| Year of publication: |
2018
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|---|---|
| Authors: | Hellman, Niclas ; Carenys, Jordi ; Moya Gutierrez, Soledad |
| Published in: |
Accounting in Europe. - Abingdon [u.a.] : Routledge, Taylor & Francis, ISSN 1744-9480, ZDB-ID 2166115-7. - Vol. 15.2018, 2, p. 242-321
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| Subject: | disclosure | accounting principles | IFRS | compliance | enforceability | Unternehmenspublizität | Corporate disclosure | Rechnungswesen | Accounting | Normbefolgung | Legal compliance | Rechtsdurchsetzung | Law enforcement | Bilanzierungsgrundsätze | Accounting standards |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal ; Konferenzbeitrag ; Conference paper |
| Language: | English |
| Other identifiers: | 10.1080/17449480.2018.1476772 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011997749