The conservatism, secrecy and financing options from the perspective of Portuguese preparers of financial statements

This study was developed based on the theory of cultural relevance of accounting proposed by Baydoun and Willet [4] from the contributions originally released by Gray [16], which highlights the link between the accounting values and the practices that are materialized in the form, content and the qu...

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Veröffentlicht in:	Journal of Finance and Investment Analysis 2012-01, Vol.1 (3)
Hauptverfasser:	de Albuquerque, Fábio, Joaquín Texeira Quirós
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Financial statements
Online-Zugang:	Volltext
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