Chabrak, Nihel - In: Journal of Capital Markets Studies (JCMS) 2 (2018) 2, pp. 148-161
the accounting model to better reflect the compliance of businesses with "quality of growth" imperatives. Design …/methodology/approach - The paper rests on the entity theory of Littleton (1934). Findings - The new accounting model requires creating a new … implications - The accounting model proposed in the paper contributes to a new quality of growth, which is a growth based on well …
