A comparison of between-country measures of legal setting and enforcement of accounting standards
Year of publication: |
January-February 2015
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Authors: | Preiato, John ; Brown, Philip ; Tarca, Ann |
Published in: |
Journal of business finance & accounting : JBFA. - Hudson, NY : John Wiley & Sons Ltd, ISSN 0306-686X, ZDB-ID 192962-8. - Vol. 42.2015, 1/2, p. 1-50
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Subject: | legal system | enforcement of accounting standards | auditors | regulation | rule of law | International Financial Reporting Standards | IFRS | analysts' forecasts | forecast error | forecast dispersion | Prognoseverfahren | Forecasting model | Rechtsdurchsetzung | Law enforcement | Bilanzierungsgrundsätze | Accounting standards | Vergleich | Comparison | Wirtschaftsprüfung | Financial audit | Welt | World | Bilanzrecht | Accounting law | Prognose | Forecast | EU-Staaten | EU countries | Rechtsangleichung | Harmonization of law | Rechtsordnung | Legal system |
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