Badulescu, Daniel; Akhtar, Muhammad Nouman; Ahmad, Mumtaz; … - In: Journal of risk and financial management : JRFM 14 (2021) 10, pp. 1-21
This study aims to uncover the determinants for the formulation of accounting practices and their impact on firm … from 455 participants and 21 semi-structured interviews have been conducted. Firstly, it is noted that accounting practices … practices after the creation of Pakistan as a separate state. Finally, this study suggests that the development of accounting …