The development of accounting regulation in Iraq and the IFRS adoption decision : an institutional perspective
Year of publication: |
2014
|
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Authors: | Hassan, Enas A. ; Rankin, Michaela ; Lu, Wei |
Published in: |
The international journal of accounting : TIJA. - New Jersey : World Scientific, ISSN 0020-7063, ZDB-ID 411149-7. - Vol. 49.2014, 3, p. 371-390
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Subject: | Accounting regulation | International Financial Reporting Standards (IFRS) | Institutional theory | Iraq | IFRS | Irak | Institutionenökonomik | Institutional economics | Rechnungswesen | Accounting | Bilanzrecht | Accounting law | Welt | World | Bilanzierungsgrundsätze | Accounting standards |
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