IFRS adoption in the United States : an analysis of the role of the SEC's chairs
Year of publication: |
2023
|
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Authors: | Becker, Kirstin ; Daske, Holger ; Pelger, Christoph ; Zeff, Stephen A. |
Published in: |
Journal of accounting and public policy. - Amsterdam [u.a.] : Elsevier Science, ISSN 0278-4254, ZDB-ID 13750-9. - Vol. 42.2023, 3, p. 1-19
|
Subject: | IFRS adoption | Institutional entrepreneurship | Regulation | Rulemaking process | SEC | IFRS | USA | United States | Regulierung | Institutionenökonomik | Institutional economics | Finanzmarktaufsicht | Financial supervision |
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