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Institutional pressures and the role of the state in designing the financial accounting and reporting model in Estonia (title)
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book article EST
/
book article ENG
Institutional pressures and the role of the state in designing the financial accounting and reporting model in Estonia
Alver, Lehte
;
Alver, Jaan
;
Talpas, Liis
Accounting in Central and Eastern Europe
2013
/
p. 91-120
https://doi.org/10.1108/s1479-3563(2013)0000013009
Article collection metrics at Scopus
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Article at WOS
book article EST
/
book article ENG
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keyword
8
1.
institutional pressures
2.
normative and mimetic institutional pressures
3.
financial reporting
4.
financial reporting quality (FRQ)
5.
implementation of International Financial Reporting Standards (IFRS)
6.
non-financial reporting
7.
non-financial reporting disclosures
8.
designing a teaching model
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