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Accounting conservatism in complex companies*

This study seeks to investigate the influence of the complexity of companies on levels of accounting conservatism. The subject of analysis, accounting conservatism in complex companies, can be considered relevant because it analyzes conservative practices taking into account the organizational conte...

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Vydáno v:Revista Contabilidade & Finanças - USP
Hlavní autoři: Alini da Silva, Alyne Serpa Ganz, Leonardo Bernardi Rohenkohl, Roberto C. Klann
Médium: Artigo
Jazyk:Inglês
Vydáno: Universidade de São Paulo 2019
Témata:
On-line přístup:https://www.redalyc.org/articulo.oa?id=257158401005
https://www.redalyc.org/journal/2571/257158401005/
https://www.redalyc.org/journal/2571/257158401005/html/
https://www.redalyc.org/journal/2571/257158401005/257158401005.epub
https://www.redalyc.org/journal/2571/257158401005/movil
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