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dc.contributor.authorمقدم خالد-
dc.date.accessioned2016-
dc.date.available2016-
dc.date.issued2016-
dc.identifier.issn2437-0215-
dc.identifier.urihttp://dspace.univ-ouargla.dz/jspui/handle/123456789/15470-
dc.descriptionAlgerian Studies of Accounting and Financial Reviewen_US
dc.description.abstractThe abstract must not be more than 10 lines( 12 pts New Times Roman )This paper studies stakeholder lobbying and setting of international accounting standards ,stakeholder lobbying activities are designed to influence legislators , regulators, as accounting standards and the standard setting organisation as The comment letters received by the IASB regarding ifrs (9) project, We found that portfolios of financial Statement Preparers with the highest lobbying intensities significantly outperform, This is due to the background project and the impact of the The financial crisis on the financial practices of the financial Statement Preparers.en_US
dc.language.isootheren_US
dc.relation.ispartofseriesnumero 02 2016;-
dc.subjectThe accounting Policiesen_US
dc.subjectAccounting Standardsen_US
dc.subjectlobbyingen_US
dc.subjectFinancial Instrumentsen_US
dc.titleLobbying on the international financial Reporting Standards: The case of IFRS (09) Financial Instrumenten_US
dc.typeArticleen_US
Appears in Collections:Volume 2, Numéro 1 2016

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