Adoption of International Financial Reporting Standards (IFRSs) and their Impact on Loan Terms: Kosovo Case
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More about this item
Keywords
IFRS; financial statements; cost of Borrowings; loan terms; disclosures; transparency; accountability;All these keywords.
JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
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