Insights into the IASB due process: the influence of country characteristics on constituents’ formal participation
The paper explores the impact of country characteristics on constituents’ formal participation in the IASB’s due process. We hypothesize that there is an association between the level of constituents’ partic- ipation and (1) the level of economic development, and (2) the cultural characteristics of...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Rada Naukowa SKwP
2017-12-01
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| Series: | Zeszyty Teoretyczne Rachunkowości |
| Subjects: | |
| Online Access: | http://ztr.skwp.pl/gicid/01.3001.0010.6570 |