Anguiano-Santos, Carlos; Salazar Ordóñez, Melania; Tornel-Vázquez, Rossana; Rodríguez Entrena, Macario (Elsevier, 2024)
Regulatory harmonisation stands as a central issue in the European Union (EU), playing a key role in achieving the single market. Accounting harmonisation, in particular, has been the subject of different regulatory ...