Work

The co-performation of financial economics in accounting standard-setting: A study of the translation of the expected credit loss model in IFRS 9

Year: 2019

Type: article

Source: Accounting Organizations and Society

DOI: 10.1016/j.aos.2019.101076

Authors: Richard Pucci, Peter Skærbæk

Institutions: Monash University, Copenhagen Business School, Norwegian University of Science and Technology, University of Inland Norway

Language: English

Topic: Accounting Theory and Financial Reporting

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: bronze

Funders: London School of Economics and Political Science, Universität Innsbruck

OpenAlex ID: W2994906279

FWCI: 14.03

Cites: 133

Cited by: 51

Related to: 10