Substance and form adoption of international financial reporting standards and financial statement comparability : evidence from South Africa
Year of publication: |
2021
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Authors: | Smith, Christelle ; Venter, Elmar R. ; Stiglingh, Madeleine |
Published in: |
The international journal of accounting : TIJA. - New Jersey : World Scientific, ISSN 0020-7063, ZDB-ID 411149-7. - Vol. 56.2021, 4, p. 2150017-1-40
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Subject: | IFRS adoption | comparability | substance | form | accounting quality | IFRS | Südafrika | South Africa | Jahresabschluss | Financial statement | Vergleich | Comparison |
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