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Record Nr. |
UNINA9910819462603321 |
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Autore |
Nurunnabi Mohammad |
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Titolo |
The role of the state and accounting transparency : IFRS implementation in developing countries / / Mohammad Nurunnabi |
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Pubbl/distr/stampa |
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London ; ; New York : , : Routledge, , 2016 |
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ISBN |
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1-317-01713-7 |
1-315-55327-9 |
1-317-01714-5 |
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Descrizione fisica |
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1 online resource (242 pages) : illustrations, tables, graphs |
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Disciplina |
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Soggetti |
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Accounting - Standards - Developing countries |
Financial statements - Standards - Developing countries |
Corporations - Accounting - Standards - Developing countries |
Environmental responsibility - Developing countries |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Nota di bibliografia |
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Includes bibliographical references and index. |
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Nota di contenuto |
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1. Introduction -- 2. Review of literature -- 3. Theory -- 4. Financial reporting environment in Bangladesh -- 5. Research methodology -- 6. The relative impact of accounting regulatory frameworks and politico-institutional factors -- 7. The impact of training opportunities in the accounting profession, corruption and country-specific factors -- 8. Theory of the role of the state in the implementation of IFRS -- 9. Conclusions. |
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