Gabriele K. Ebbers – författare
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Comparative Analysis of Regulatory Strategies in Accounting and their Impact on Corporate Compliance
Av Gabriele K. Ebbers, Wolfgang Ballwieser
Häftad, 2002
693 kr
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This thesis analyses whether compliance behaviour in financial reporting may be influenced by differences in regulatory sources and in the design of the regulations themselves. A logistic binomial model is used to describe the relative odds of full compliance rather than regulatory avoidance by way …