Autori:
Plenborg, Thomas ![](http://www.bncf.firenze.sbn.it/img/logo-bncf.jpg)
,
Riise Johansen, Thomas ![](http://www.bncf.firenze.sbn.it/img/logo-bncf.jpg)
,
Allerslev Olsen, Carsten ![](http://www.bncf.firenze.sbn.it/img/logo-bncf.jpg)
Titolo:
European Financial Reporting Enforcement: Analysis of Practices and IndicesPeriodico:
Financial reportingAnno:
2020 - Fascicolo:
1 - Pagina iniziale:
83 - Pagina finale:
123This paper analyses how financial reporting enforcement varies across 17 Eu-ropean countries and the extent to which enforcement indices used in the existing accounting literature capture this enforcement. Based on survey responses from European enforcement bodies and regulatory specialists, the study finds extensive variations in financial reporting enforcement across the European countries. Fur-thermore, enforcement indices used in the accounting literature do not appear to capture financial reporting enforcement. These findings should be of interest to ESMA and other enforcement bodies as well as for the use of enforcement indices in accounting research.
Premi sulle icone
![](http://www.bncf.firenze.sbn.it/img/logo-bncf.jpg)
a fianco dei nomi per visualizzare i libri scritti dall'autore
X
Opere monografiche dal catalogo BNCF
SICI: 2036-671X(2020)1<83:EFREAO>2.0.ZU;2-S
Testo completo:
http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=66437&Tipo=Articolo PDFEsportazione dati in Refworks (solo per utenti abilitati)
Record salvabile in Zotero
Biblioteche ACNP che possiedono il periodico