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- W2130651589 abstract "Purpose – The purpose of this paper is to make an empirical contribution by investigating the boundaries between external financial reporting and decision making through assessing the degree of differences among practitioners’ perspectives of financial reporting measurement attributes across two countries, and the impact of the “domestic” practice through cultural factors on the implementation of financial accounting and regulation." @default.
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- W2130651589 date "2011-09-13" @default.
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- W2130651589 title "IAS39 and measurement quality: bankers’ perceptions" @default.
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- W2130651589 doi "https://doi.org/10.1108/09675421111160718" @default.
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