The Impact of IFRS on Strategic Decision-Making: Are Companies Indirectly Controlled From External?

Publicly listed companies in Europe are required to prepare consolidated financial reports in accordance with International Financial Reporting Standards (IFRS), providing a common framework that reduces the costs of international capital procurement. This study examines whether IFRS influence corpo...

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Bibliographic Details
Published in:Nase Gospodarstvo (English). 2025-12, Vol.71 (4), p.63-80
Main Author: Hack, Nina
Format: Article
Language:English
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