The Westernisation of a financial reporting enforcement system in an emerging economy
Year of publication: |
2021
|
---|---|
Authors: | Albu, Catalin Nicolae ; Albu, Nadia ; Hoffmann, Sebastian |
Published in: |
Accounting and business research. - New York, NY : Routledge, Taylor & Francis Group, ISSN 2159-4260, ZDB-ID 2065743-2. - Vol. 51.2021, 3, p. 271-297
|
Subject: | enforcement | IFRS | institutional change | Romania | Rumänien | Institutioneller Wandel | Institutional change | Rechtsdurchsetzung | Law enforcement | Rechnungswesen | Accounting | Schwellenländer | Emerging economies | Institutionelle Infrastruktur | Institutional infrastructure | Bilanzrecht | Accounting law |
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