The influence of management and auditors on consolidation decisions
Bruce K. Behn, Andrea Lionzo, Francesca Rossignoli
| Year of publication: |
2020
|
|---|---|
| Authors: | Behn, Bruce K. ; Lionzo, Andrea ; Rossignoli, Francesca |
| Published in: |
Business horizons. - Amsterdam : Elsevier, ISSN 0007-6813, ZDB-ID 222663-7. - Vol. 63.2020, 1, p. 17-22
|
| Subject: | Consolidation decision | IFRS | Principle-based decision | Rule-based decision | Transactions structuring | US GAAP | Entscheidung | Decision | Wirtschaftsprüfung | Financial audit | Konzernabschluss | Consolidated financial statements | Bilanzierungsgrundsätze | Accounting standards |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.bushor.2019.09.006 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012162010