Constituents' Formal Participation in the IASB's Due Process: New Insights into the Impact of Country and Due Process Document Characteristics

Research output: Contribution to journal › Research article › Contributed › peer-review

Contributors

Details

Original languageEnglish
Pages (from-to)50-66
Number of pages17
JournalJournal of Governance and Regulation
Volume5
Issue number3
Publication statusPublished - 2016
Peer-reviewedYes

Keywords

Keywords

  • Accounting, International Accounting Standards Board (IASB), International Financial Reporting Standards (IFRS), Comment Letters, Legitimacy, Standard-Setting