Do differences in national cultures affect cross-country conditional conservatism behavior under IFRS?
Year of publication: |
2020
|
---|---|
Authors: | Guermazi, Walid ; Halioui, Khamoussi |
Published in: |
Research in international business and finance. - Amsterdam [u.a.] : Elsevier, ISSN 0275-5319, ZDB-ID 424514-3. - Vol. 52.2020, p. 1-13
|
Subject: | Conditional conservatism | European Union | IFRS | National culture | Nationalkultur | EU-Staaten | EU countries | Vergleich | Comparison | Konservatismus | Conservatism | Kulturelle Identität | Cultural identity | Bilanzpolitik | Accounting policy | Welt | World |
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