A Concept of accounting quality from accounting harmonisation perspective

Article English OPEN
Legenzova, R;
(2016)
  • Publisher: RTU Izdevniecība
  • Journal: Economics and business, volume 2,016, pages 33-37 (issn: 2256-0386, eissn: 2256-0394)
  • Publisher copyright policies & self-archiving
  • Identifiers: doi: 10.1515/eb-2016-0005
  • Subject: Accounting harmonisation | accounting quality | Lithuania ; Accounting harmonization ; Accounting quality ; Financial statements ; IFRS | financial statements | IFRS

The aim of this paper is to assess if and how a concept of accounting quality differs from perspectives of various types of organisations affected by the accounting harmonisation process. Accounting harmonisation is commonly associated with worldwide adoptio... View more
  • References (12)
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    (Management and Administration) since 2007‑. Sci

    entific and educational work experien-c1e5 years.

    Since 2008, she has been working as an Associate

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