On the ‘Disclosure Initiative–Principles of Disclosure’: The EAA Financial Reporting Standards Committee’s View

Cristina Abad; Elisabetta Barone; Benita M. Gullkvist; Niclas Hellman; Ana Marques; Jan Marton; Stephani Mason; Ricardo Luiz Menezes Silva; Ana Morais; Soledad Moya Gutierrez; Alberto Quagli; Anna Vysotskaya

doi:10.1080/17449480.2019.1664753

On the ‘Disclosure Initiative–Principles of Disclosure’: The EAA Financial Reporting Standards Committee’s View

Cristina Abad
, Elisabetta Barone
, Benita M. Gullkvist
, Niclas Hellman
, Ana Marques
, Jan Marton
, Stephani Mason
, Ricardo Luiz Menezes Silva
, Ana Morais
, Soledad Moya Gutierrez
, Alberto Quagli
, Anna Vysotskaya

Universidad de Sevilla
Brunel University of London
HumLog Institute
Åbo Akademi University
Stockholm School of Economics
Norwich Business School
Goteborgs universitet Handelshogskolan
Universidade de São Paulo
Universidade de Lisboa
SADE Business School
University of Genova
Southern Federal University

Research output: Contribution to journal › Article › peer-review

Original language	English
Pages (from-to)	1-32
Number of pages	32
Journal	Accounting in Europe
Volume	17
Issue number	1
DOIs	https://doi.org/10.1080/17449480.2019.1664753
State	Published - Jan 2 2020

ASJC Scopus Subject Areas

Business and International Management
Accounting
Finance

Keywords

accounting principles
disclosure
IFRS

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10.1080/17449480.2019.1664753

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Abad, C., Barone, E., Gullkvist, B. M., Hellman, N., Marques, A., Marton, J., Mason, S., Silva, R. L. M., Morais, A., Moya Gutierrez, S., Quagli, A., & Vysotskaya, A. (2020). On the ‘Disclosure Initiative–Principles of Disclosure’: The EAA Financial Reporting Standards Committee’s View. Accounting in Europe, 17(1), 1-32. https://doi.org/10.1080/17449480.2019.1664753

Abad, C, Barone, E, Gullkvist, BM, Hellman, N, Marques, A, Marton, J, Mason, S, Silva, RLM, Morais, A, Moya Gutierrez, S, Quagli, A & Vysotskaya, A 2020, 'On the ‘Disclosure Initiative–Principles of Disclosure’: The EAA Financial Reporting Standards Committee’s View', Accounting in Europe, vol. 17, no. 1, pp. 1-32. https://doi.org/10.1080/17449480.2019.1664753

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doi = "10.1080/17449480.2019.1664753",

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AU - Gullkvist, Benita M.

AU - Hellman, Niclas

AU - Marques, Ana

AU - Marton, Jan

AU - Mason, Stephani

AU - Silva, Ricardo Luiz Menezes

AU - Morais, Ana

AU - Moya Gutierrez, Soledad

AU - Quagli, Alberto

AU - Vysotskaya, Anna

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On the ‘Disclosure Initiative–Principles of Disclosure’: The EAA Financial Reporting Standards Committee’s View

ASJC Scopus Subject Areas

Keywords

Access to Document

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