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английский) 3:
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third, given our unique data set, we are able to examine (1) the institutional factors specific toprivate firms' single accounts, such as regulatory forces (e.g. legal origin, the influence of taxation)(2) the determinants which have been explored in prior studies at country level (e.g. governancequality, social legitimisation pressures), and, in additional innovation, (3) determinants from homenew information sources such as the global competitiveness report by the world economicforum (WEF) (e.g. alternative proxies for a country 's governance quality such as theoverall quality of auditing and reporting standards or the ease of access to loans. these newsources of information have not been used much in accounting literature. we believe that someof our proxies will prove to be useful for future studies which examine ifrs adoption.macro level and firm level. for instance, using these new information sources, future studies
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