The Westernisation of a financial reporting enforcement system in an emerging economy
Catalin Nicolae Albu, Nadia Albu and Sebastian Hoffmann
| Year of publication: |
2021
|
|---|---|
| Authors: | Albu, Catalin Nicolae ; Albu, Nadia ; Hoffmann, Sebastian |
| Published in: |
Accounting and business research. - New York, NY : Routledge, Taylor & Francis Group, ISSN 2159-4260, ZDB-ID 2065743-2. - Vol. 51.2021, 3, p. 271-297
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| Subject: | enforcement | IFRS | institutional change | Romania | Rumänien | Institutioneller Wandel | Institutional change | Rechtsdurchsetzung | Law enforcement | Schwellenländer | Emerging economies | Rechnungswesen | Accounting | Bilanzierungsgrundsätze | Accounting standards | Institutionelle Infrastruktur | Institutional infrastructure | Bilanzrecht | Accounting law |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/00014788.2020.1826897 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012483754