Browsing Scientific Publications in Economics and Finance by Journals "Accounting in Europe"
Now showing items 1-1 of 1
-
Layering of IFRS and Dual Institutionality of Accounting Standards in Belarus
(Journal article; Peer reviewed, 2017)There is an ongoing debate about the applicability and efficacy of International Financial Reporting Standards (IFRS) adoption in countries with diverse institutional infrastructures. We examine financial reporting in ...