International Accounting Standards Board: An examination of the main financial and accounting topics addressed in the literature related to the COVID-19 pandemic

Bibliographic Details
Main Author: Santos, M. R. C.
Publication Date: 2021
Other Authors: Alexandre, P., Heliodoro, P., Dias, R.
Language: eng
Source: Repositórios Científicos de Acesso Aberto de Portugal (RCAAP)
Download full: http://hdl.handle.net/10071/25779
Summary: 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.
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spelling International Accounting Standards Board: An examination of the main financial and accounting topics addressed in the literature related to the COVID-19 pandemicInternational Accounting Standards Board (IASB)LiteratureCOVID-19The 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.Association of Economists and Managers of the Balkans2022-07-12T10:16:30Z2021-01-01T00:00:00Z20212022-07-12T11:15:02Zconference objectinfo:eu-repo/semantics/publishedVersionapplication/pdfhttp://hdl.handle.net/10071/25779eng978-86-80194-51-62683-599110.31410/ITEMA.2021.87Santos, M. R. C.Alexandre, P.Heliodoro, P.Dias, R.info:eu-repo/semantics/openAccessreponame:Repositórios Científicos de Acesso Aberto de Portugal (RCAAP)instname:FCCN, serviços digitais da FCT – Fundação para a Ciência e a Tecnologiainstacron:RCAAP2024-07-07T02:47:38Zoai:repositorio.iscte-iul.pt:10071/25779Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireinfo@rcaap.ptopendoar:https://opendoar.ac.uk/repository/71602025-05-28T18:07:27.385909Repositórios Científicos de Acesso Aberto de Portugal (RCAAP) - FCCN, serviços digitais da FCT – Fundação para a Ciência e a Tecnologiafalse
dc.title.none.fl_str_mv International Accounting Standards Board: An examination of the main financial and accounting topics addressed in the literature related to the COVID-19 pandemic
title International Accounting Standards Board: An examination of the main financial and accounting topics addressed in the literature related to the COVID-19 pandemic
spellingShingle International Accounting Standards Board: An examination of the main financial and accounting topics addressed in the literature related to the COVID-19 pandemic
Santos, M. R. C.
International Accounting Standards Board (IASB)
Literature
COVID-19
title_short International Accounting Standards Board: An examination of the main financial and accounting topics addressed in the literature related to the COVID-19 pandemic
title_full International Accounting Standards Board: An examination of the main financial and accounting topics addressed in the literature related to the COVID-19 pandemic
title_fullStr International Accounting Standards Board: An examination of the main financial and accounting topics addressed in the literature related to the COVID-19 pandemic
title_full_unstemmed International Accounting Standards Board: An examination of the main financial and accounting topics addressed in the literature related to the COVID-19 pandemic
title_sort International Accounting Standards Board: An examination of the main financial and accounting topics addressed in the literature related to the COVID-19 pandemic
author Santos, M. R. C.
author_facet Santos, M. R. C.
Alexandre, P.
Heliodoro, P.
Dias, R.
author_role author
author2 Alexandre, P.
Heliodoro, P.
Dias, R.
author2_role author
author
author
dc.contributor.author.fl_str_mv Santos, M. R. C.
Alexandre, P.
Heliodoro, P.
Dias, R.
dc.subject.por.fl_str_mv International Accounting Standards Board (IASB)
Literature
COVID-19
topic International Accounting Standards Board (IASB)
Literature
COVID-19
description 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.
publishDate 2021
dc.date.none.fl_str_mv 2021-01-01T00:00:00Z
2021
2022-07-12T10:16:30Z
2022-07-12T11:15:02Z
dc.type.driver.fl_str_mv conference object
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10071/25779
url http://hdl.handle.net/10071/25779
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv 978-86-80194-51-6
2683-5991
10.31410/ITEMA.2021.87
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Association of Economists and Managers of the Balkans
publisher.none.fl_str_mv Association of Economists and Managers of the Balkans
dc.source.none.fl_str_mv reponame:Repositórios Científicos de Acesso Aberto de Portugal (RCAAP)
instname:FCCN, serviços digitais da FCT – Fundação para a Ciência e a Tecnologia
instacron:RCAAP
instname_str FCCN, serviços digitais da FCT – Fundação para a Ciência e a Tecnologia
instacron_str RCAAP
institution RCAAP
reponame_str Repositórios Científicos de Acesso Aberto de Portugal (RCAAP)
collection Repositórios Científicos de Acesso Aberto de Portugal (RCAAP)
repository.name.fl_str_mv Repositórios Científicos de Acesso Aberto de Portugal (RCAAP) - FCCN, serviços digitais da FCT – Fundação para a Ciência e a Tecnologia
repository.mail.fl_str_mv info@rcaap.pt
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