Contractibility and Transparency of Financial Statement Information Prepared under IFRS : Evidence from Debt Contracts around IFRS Adoption
Year of publication: |
2015
|
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Authors: | Ball, Ray |
Other Persons: | Li, Xi (contributor) ; Shivakumar, Lakshmanan (contributor) |
Publisher: |
[2015]: [S.l.] : SSRN |
Subject: | IFRS | Jahresabschluss | Financial statement | Asymmetrische Information | Asymmetric information |
Extent: | 1 Online-Ressource (69 p) |
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Type of publication: | Book / Working Paper |
Language: | English |
Notes: | In: Journal of Accounting Research (Forthcoming) Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments August 3, 2015 erstellt |
Other identifiers: | 10.2139/ssrn.2278946 [DOI] |
Classification: | F34 - International Lending and Debt Problems ; G15 - International Financial Markets ; K22 - Corporation and Securities Law ; M41 - Accounting |
Source: | ECONIS - Online Catalogue of the ZBW |
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