The legitimacy of global accounting rules : a note on the challenges from path-dependence theory
Year of publication: |
2021
|
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Authors: | Pittroff, Esther |
Published in: |
Journal of management & governance. - Dordrecht [u.a.] : Springer Science + Business Media B.V, ISSN 1572-963X, ZDB-ID 2016991-7. - Vol. 25.2021, 2, p. 379-396
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Subject: | Accounting regulation | Path-dependence theory | Legitimacy | Corporate governance systems | Convergence | Standard-setting | IFRS | Corporate Governance | Corporate governance | Legitimität | Pfadabhängigkeit | Path dependence | Welt | World | Bilanzrecht | Accounting law |
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