Browsing Brage INN by Author "Pucci, Richard"

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The co-performation of financial economics in accounting standard-setting: A study of the translation of the expected credit loss model in IFRS 9

Pucci, Richard; Skærbæk, Peter (Peer reviewed; Journal article, 2019)

This paper adds to the literature on the role of financial economics in accounting standard-setting by analyzing the co-performation of an economic theory – the Efficient Market Hypothesis (EMH) – in the construction of a ...