International perspectives on accounting and corporate behavior
Éditeur :
Springer Verlag, Japan
ISBN :
9784431547914
Date de publication :
21 mars 2014
Dimensions :
23,5 x 15,5 cm
Langue :
Anglais
Pays d'origine :
Japon
Despite the globalization of accounting standards occurring through convergence to International Financial Reporting Standards, local accounting systems are deeply intertwined with each country’s unique institutions such as its corporate system, disclosure practices and enforcement mechanisms.