Does the level of enforcement shape the complexity in accounting standards?
Year of publication: |
2023
|
---|---|
Authors: | Morais, Ana ; Pinto, Inês |
Published in: |
International Journal of Financial Studies : open access journal. - Basel : MDPI, ISSN 2227-7072, ZDB-ID 2704235-2. - Vol. 11.2023, 1, Art.-No. 34, p. 1-16
|
Subject: | accounting complexity | enforcement | multiplicity | diversity | IFRS | Rechtsdurchsetzung | Law enforcement | Bilanzrecht | Accounting law | Bilanzierungsgrundsätze | Accounting standards | Rechnungswesen | Accounting | Komplexitätsmanagement | Complexity management |
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