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Accounting and culture
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Topic Article
IFRS in the BRIC countries revisited: application of the IFRS orientation indexes
David R. Borker
Volume 04 Issue 2 · 23 Sep 2016
The author revisits his work on the culturally derived accounting orientations of the BRIC countries, based on Geert Hofstedes work on cultural dimensions (Hofstede, 1980) and the hypothetical derivation of four related…