Cost of mandatory international financial reporting standards : evidence of reduced accrual reliability
Year of publication: |
2013
|
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Authors: | Lai, Cheng Y. ; Li, Yang ; Shan, Yaowen ; Taylor, Stephen L. |
Published in: |
Australian journal of management. - Los Angeles, Calif. [u.a.] : Sage, ISSN 0312-8962, ZDB-ID 609380-2. - Vol. 38.2013, 3, p. 491-521
|
Subject: | Accrual reliability | audit quality | IFRS | Rechnungsabgrenzung | Accruals and deferrals | Wirtschaftsprüfung | Financial audit | Rückstellung | Accrual | Bilanzpolitik | Accounting policy |
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