Are IFRS Standards a "trusted" language for private firm credit decisions? : an analysis of country differences in users’ perspective
Ann Jorissen, Ronita Ram, Pedro Moraya Barros
| Year of publication: |
2022
|
|---|---|
| Authors: | Jorissen, Ann ; Ram, Ronita ; Barros, Pedro Moraya |
| Published in: |
Accounting and finance. - Melbourne : Wiley-Blackwell, ISSN 1467-629X, ZDB-ID 1482438-3. - Vol. 62.2022, 2, p. 3021-3065
|
| Subject: | creditors | IFRS standards | institutional influences | private firms | the IFRS for SMEs standard | Welt | World | IFRS | KMU | SME | Standardisierung | Standardization |
freely available
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/acfi.12949 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013325756