Effects of the Globalization of Accounting Standards on International Capital Markets
Skúmanie toho, ako globalizácia účtovníctva ovplyvňuje vývoj na medzinárodných kapitálových trhoch. Hypotéza, že prijatie IFRS zvyšuje kapitálové toky v dôsledku zníženia rizika investícií. Prijatie IFRS v rôznych ekonomických regiónoch. Vzťah medzi IFRS a US GAAP. Harmonizácia účtovníctva vo vybran...
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