A comprehensive dataset on stakeholder participation in international accounting standards board’s due process (2001–2024): Insights into legitimacy, engagement, and influence in international accounting standard-settingMendeley Data

This article presents an extensive dataset capturing stakeholder participation in the due process of the International Accounting Standards Board (IASB) from 2001 to 2024. It systematically records and analyzes 23,925 instances of participation from 5046 unique entities across 202 standard-setting p...

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Bibliografiske detaljer

Principais autores:	Horacio Molina-Sánchez, Mar Ortiz-Gómez, Francisco Fernández-Navarro
Format:	Artigo
Sprog:	Inglês
Udgivet:	Elsevier 2025-12-01
Serier:	Data in Brief
Fag:	International accounting standards board (IASB) Due process International financial reporting standards (IFRS), Legitimacy Accounting regulation
Online adgang:	http://www.sciencedirect.com/science/article/pii/S2352340925009503
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