Influência da tradução das normas do IFRS no processo de tomada de decisão contábil
Palabras clave:
IFRS, Tomada de Decisão, Aspectos CulturaisDescargas
Citas
Hellmann, A., & Patel, .C (2021). Translation of International Financial Reporting Standards and implications for judgments and decision-making, Journal of Behavioral and Experimental Finance, 30. https://doi.org/10.1016/j.jbef.2021.100479
Kahneman, D. (2011). Rápido e devagar – Duas formas de pensar. Objetiva.
Holthoff, G., Hoos, F., & Weissenberger, B. E. (2015). Are We Lost in Translation? The Impact of Using Translated IFRS on Decision-Making, Accounting in Europe, 12(1), 107-125. https://doi.org/10.1080/17449480.2015.1052824
Lin, H.-L., Yeh, S.-L., &Yen A.i-R.. (2019) Effects of Translation on Probability Judgments: Evidence from the IFRS, Taiwan. Journal of International Accounting Research, 18(1), 127-141. https://doi.org/10.2308/jiar-52289