148,90 лв.

Full IFRS and IFRS for SMEs Adoption by Private Firms

148,90 лв.
The study analyses the characteristics and determinants of Full IFRS and IFRS for SMEs adoption by private firms on country level. It identifies local versions of IFRS and reveals the emergence of a two standard system. The empirical results suggest that IFRS adoption is driven by net economic benefits, network effects and coercive pressures.
Информация за "Full IFRS and IFRS for SMEs Adoption by Private Firms"
  • SKU 9783631662984
  • Weight 0.564000
  • ISBN 9783631662984
  • Вид корица Hardback
  • Издателство Peter Lang AG
  • Брой страници 331