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- W4287308448 abstract "The study aims to assess the potential long-term effects of the ‘accounting culture’ sedimented in POC on the materialization of the concepts in IAS and IFRS. Through the archive research as a method, the contents of the consolidated reports of the entities listed in the main Index of Euronext Lisboa for the most recent year (2020 or 2021, when available) were assessed." @default.
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- W4287308448 date "2022-07-22" @default.
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- W4287308448 title "Evidence of the Long-term Influence of Local Regulations as a Challenge to the International Harmonization of Financial Reporting" @default.
- W4287308448 doi "https://doi.org/10.5171/2022.548980" @default.
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