Does accounting quality change following a switch from US GAAP to IFRS? : evidence from Germany
Year of publication: |
2012
|
---|---|
Authors: | Lin, Steve ; Riccardi, William ; Wang, Changjiang |
Published in: |
Journal of accounting and public policy. - Amsterdam [u.a.] : Elsevier Science, ISSN 0278-4254, ZDB-ID 13750-9. - Vol. 31.2012, 6, p. 641-657
|
Subject: | Rechnungswesen | Accounting | Bilanzierungsgrundsätze | Accounting standards | IFRS | Deutschland | Germany |
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