COVID-19-related accounting disclosures in the financial statements : evidence from an emerging economy
Md Rezaul Karim, Mohammed Moin Uddin Reza and Samia Afrin Shetu
| Year of publication: |
2024
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|---|---|
| Authors: | Karim, Md. Rezaul ; Reza, Mohammed Moin Uddin ; Shetu, Samia Afrin |
| Published in: |
Accounting research journal. - Bingley : Emerald, ISSN 1839-5465, ZDB-ID 2457099-0. - Vol. 37.2024, 1, p. 98-114
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| Subject: | COVID-19 | Accounting disclosures | Compliance | Sociological disclosure analysis | Legitimacy theory | Developing economy | Unternehmenspublizität | Corporate disclosure | Rechnungswesen | Accounting | Jahresabschluss | Financial statement | Coronavirus | Auskunftspflicht | Disclosure regulation | Schwellenländer | Emerging economies | IFRS |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/ARJ-09-2023-0251 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014491710