Patrícia Andrea Bastos Teixeira Lopes Couto Viana

Universidade do Porto

Rua Dr. Roberto Frias

4200-464 Porto

Portugal

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Scholarly Papers (1)

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Explaining Accounting Policy Practices Under IFRS: The Role of Institutional Factors

Number of pages: 49 Posted: 17 Nov 2016 Last Revised: 25 Nov 2016
Elena de las Heras, José António Cardoso Moreira and Patrícia Andrea Bastos Teixeira Lopes Couto Viana
Universidad Autónoma de Madrid, cef.up / Faculdade de Economia / Universidade do Porto and Universidade do Porto
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Abstract:

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Accounting policy practices, International differences, IFRS, institutional factors, managerial reporting incentives