Does the Level of Enforcement Shape the Complexity in Accounting Standards?
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- Bonsall, Samuel B. & Leone, Andrew J. & Miller, Brian P. & Rennekamp, Kristina, 2017. "A plain English measure of financial reporting readability," Journal of Accounting and Economics, Elsevier, vol. 63(2), pages 329-357.
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Keywords
accounting complexity; enforcement; multiplicity; diversity; IFRS;All these keywords.
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