Gierusz, Jerzy; Kolesnik, Katarzyna; Silska-Gembka, Sylwia - In: Cogent business & management 9 (2022) 1, pp. 1-29
This study investigates whether national culture influences judgments made by Polish and British accounting …. The motivation for this research was provided by the inference that IFRS may not be suitable in Poland because it is a …-Gray framework, influences interpretation of uncertainty expressions that require accounting judgment. We find no support neither for …
