International accounting convergence and divergence : towards a framework for understanding de jure adoption of ifrs
Maria Bengtsson and Daniela Argento
| Year of publication: |
2023
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|---|---|
| Authors: | Bengtsson, Maria ; Argento, Daniela |
| Published in: |
Accounting in Europe. - Abingdon [u.a.] : Routledge, ISSN 1744-9499, ZDB-ID 2268358-6. - Vol. 20.2023, 3, p. 370-392
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| Subject: | convergence | divergence | IFRS | international accounting | national adoption | Wirtschaftliche Konvergenz | Economic convergence | Welt | World | EU-Staaten | EU countries |
freely available
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/17449480.2023.2237056 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014438679