Formal Participation in the EFRAG’s Consultation Processes: The Role of European National Standard-Setters

Research output: Contribution to journalResearch articleContributedpeer-review

Details

Original languageEnglish
Pages (from-to)44-81
Number of pages38
JournalAccounting in Europe
Volume16
Issue number1
Publication statusPublished - 2019
Peer-reviewedYes

External IDs

Scopus 85053456909

Keywords

Keywords

  • European Financial Reporting Advisory Group (EFRAG), International Financial Reporting Standards (IFRS), legitimacy, national standard-setters, standard-setting, Rechnungslegung