The statistics for the factor analysis of the IFRS transition
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The research is based on the recent IMD statistics (2023). In general, the data studied belong to the period 2020–2023. The sample includes 52 countries for which the values of all indicators are given in the IMD (2023) materials, which is necessary for forming a data array without gaps, which is a prerequisite for regression analysis.
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2024-02-06



