From Hidden Reserves to Transparent Prudence: IFRS 17, Profit Recognition, and Institutional Diffusion in the Insurance Sector. Evidence from Albania and European Benchmarks.
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| Title: | From Hidden Reserves to Transparent Prudence: IFRS 17, Profit Recognition, and Institutional Diffusion in the Insurance Sector. Evidence from Albania and European Benchmarks. |
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| Authors: | Yryku, Esmeralda1 esmeralda.yryku@unitir.edu.al, Lamani, Diana2 diana.lamani@unitir.edu.al |
| Source: | Acta Universitatis Danubius: Œconomica. 2025, Vol. 21 Issue 6, p20-49. 30p. |
| Database: | Business Source Ultimate |
| ISSN: | 20650175 |
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