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谁害怕透明度

Q4 Business, Management and Accounting
Accounting and the Public Interest Pub Date : 2017-04-01 DOI:10.2308/APIN-51758
Benzion Barlev, D. Citron, Joshua Rene Haddad
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引用次数: 4

摘要

摘要：国际会计准则理事会和财务会计准则委员会于2010年发布的概念框架排除了透明度的概念，理由是它没有为现有的定性特征语料库增加任何内容。。。
本文章由计算机程序翻译，如有差异，请以英文原文为准。
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Who Is Afraid of Transparency
ABSTRACT: The Conceptual Framework issued by the IASB and the FASB in 2010 excludes the concept of transparency on the grounds that it adds nothing to the existing corpus of qualitative characteris...
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来源期刊
Accounting and the Public Interest
Accounting and the Public Interest Business, Management and Accounting-Accounting
CiteScore
1.20
自引率
0.00%
发文量
1
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