Understanding reporting boundaries in annual reports: a conceptual framework

Autor:	Bayne, Lyndie
Zdroj:	Accounting, Auditing & Accountability Journal, 2021, Vol. 35, Issue 5, pp. 1316-1348.
Databáze:	Emerald Insight
Externí odkaz:	http://www.emeraldinsight.com/doi/10.1108/AAAJ-01-2020-4387 Zobrazit plný text záznamu