Open Access Statement

Klabat Accounting Review provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.

All articles published in this journal are licensed under a Creative Commons Attribution 4.0 International License (CC BY 4.0). This means that anyone is free to:

• Share — copy and redistribute the material in any medium or format;
• Adapt — remix, transform, and build upon the material for any purpose, even commercially;

as long as appropriate credit is given to the original author(s) and the source, a link to the license is provided, and any changes made are indicated.

By publishing in Klabat Accounting Review, authors retain copyright and grant the journal the right of first publication under the CC BY 4.0 license.