Determinants of the choice of permanent options: The Case of European Groups
Research Question: What are the determinants that may affect the choices of permanent accounting options adopted by European groups during the transition to IAS/IFRS standards? Motivation: 2005 was the year of the changeover to international standards in Europe. One of the difficulties and one of t...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Bucharest University of Economic Studies
2023-06-01
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| Series: | Contabilitate şi Informatică de Gestiune |
| Subjects: | |
| Online Access: | http://online-cig.ase.ro/jcig/art/22_2_5.pdf |