Political pressures and the evolution of disclosure regulation
Year of publication: |
2015
|
---|---|
Authors: | Bertomeu, Jeremy ; Magee, Robert P. |
Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 20.2015, 2, p. 775-802
|
Subject: | Disclosure | Political | Certification | Financial reporting | Mandatory | Standard | Positive economics | Unternehmenspublizität | Corporate disclosure | Auskunftspflicht | Disclosure regulation | Interessenpolitik | Lobbying | IFRS | Theorie | Theory | Standardisierung | Standardization |
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