Please use this identifier to cite or link to this item:
http://hdl.handle.net/10071/25779
Author(s): | Santos, M. R. C. Alexandre, P. Heliodoro, P. Dias, R. |
Editor: | Bevanda, V. |
Date: | 2021 |
Title: | International Accounting Standards Board: An examination of the main financial and accounting topics addressed in the literature related to the COVID-19 pandemic |
Book title/volume: | Fifth International Scientific Conference ITEMA: Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture. Conference Proceedings |
Pages: | 87 - 91 |
Event title: | 5th International Scientific Conference ITEMA 2021 – Conference Proceedings |
ISSN: | 2683-5991 |
ISBN: | 978-86-80194-51-6 |
DOI (Digital Object Identifier): | 10.31410/ITEMA.2021.87 |
Keywords: | International Accounting Standards Board (IASB) Literature COVID-19 |
Abstract: | The International Accounting Standards Board (IASB) conducts very demanding and complex work to setting accounting standards. The outputs produced by this board and their acts have been scrutinized over the years, by practitioners and academics. This study aims to contribute to the knowledge on the role of IASB by unveiling the research trends addressing this group of accounting experts and its publications. Through the analysis of the bibliometric data related to COVID-19 issues, this study identifies the main topics addressed in the literature during this pandemic. The results contribute to assessing the research conducted in this field and for creating the future research agenda on addressing the role and impact of the IASB during health, social and economic crises. |
Peerreviewed: | yes |
Access type: | Open Access |
Appears in Collections: | BRU-CRI - Comunicações a conferências internacionais |
Files in This Item:
File | Size | Format | |
---|---|---|---|
conferenceobject_89388.pdf | 342,07 kB | Adobe PDF | View/Open |
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.