Accounting harmonization in the BRIC countries: A common path?
Author:
Affiliation:
1. ESSEC Business School, Department of Accounting and Management Control, 1 Avenue Bernard Hirsch, Cergy, France
2. University of Pisa, Department of Economics and Management, Via C. Ridolfi 10, Pisa, Italy
Publisher
Informa UK Limited
Subject
Finance,Accounting
Link
https://www.tandfonline.com/doi/pdf/10.1016/j.accfor.2015.02.001
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1. Complexity and Dual Institutionality: The Case of IFRS Adoption in Russia
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