Álvarez, Igor; Calvo, José; Mora, Araceli - In: Journal of Management and Governance 18 (2014) 3, pp. 765-791
The aim of this paper is to highlight the relevance of academic input to the accounting standard setting process by way of both ex-ante research and direct participation. We propose the Delphi methodology as a rigorous scientific way to analyse the perception of a new IASB accounting regulation...