basis (in particular efficient markets theory) that supports the conceptual framework of IASB. In today's crisis context …

standards issued by the IASB. The purpose of this paper is twofold. From a sample of nineteen European banking institutions, we …

critique des fondements de la légitimité de l’IASC/IASB permet ensuite d’apprécier la portée des interventions politiques … basis (agency theory and efficient markets theory) that supports the conceptual framework of IASB. In today’s crisis context …

basis (in particular efficient markets theory) that supports the conceptual framework of IASB. In today's crisis context …

basis (agency theory and efficient markets theory) that supports the conceptual framework of IASB. In today’s crisis context …

' IFRS responses: proximity to existing political powers at the IASB; and own potential political power at the IASB. Based on …The globalization of accounting standards as seen through the proliferation of IFRS worldwide is one of the most … dynamics of countries' IFRS harmonization decisions. The analysis is based on field studies in three jurisdictions: Canada …

by other nations in convergence with IFRS can teach valuable lessons to ensure that convergence as envisaged in India …

'approfondir et la confirmer, sur leur caractérisation du cadre conceptuel de l'IASC/IASB. En conclusion, par référence à Suchman … académique de défense et de restauration de la légitimité de l'IASC/IASB. …