A commentary on accounting standards and the disclosure problem : exploring a way forward
Hamilton Elkins, Gary Entwistle
| Year of publication: |
2018
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|---|---|
| Authors: | Elkins, Hamilton ; Entwistle, Gary |
| Published in: |
Journal of international accounting auditing & taxation. - Amsterdam [u.a.] : Elsevier, ISSN 1061-9518, ZDB-ID 1130388-8. - Vol. 33.2018, p. 79-89
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| Subject: | Disclosure problem | Standard setting | Enhancing qualitative characteristics | Conceptual framework | Note disclosure | IAS 1 | Capital structure | Unternehmenspublizität | Corporate disclosure | IFRS | Bilanzierungsgrundsätze | Accounting standards | Auskunftspflicht | Disclosure regulation | Kapitalstruktur | Nachhaltigkeit | Sustainability |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.intaccaudtax.2018.11.003 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011965356