A Concept of Accounting Quality from Accounting Harmonisation Perspective
The aim of this paper is to assess if and how a concept of accounting quality differs from perspectives of various types of organisations affected by the accounting harmonisation process. Accounting harmonisation is commonly associated with worldwide adoption of IFRS by public interest companies. Ho...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Riga Technical University Press
2016-04-01
|
| Series: | Economics and Business |
| Subjects: | |
| Online Access: | https://doi.org/10.1515/eb-2016-0005 |