Effects of IFRS adoption on tax-induced incentives for financial earnings management : evidence from Greece
Year of publication: |
2013
|
---|---|
Authors: | Karampinis, Nikolaos I. ; Hevas, Dimosthenis L. |
Published in: |
The international journal of accounting : TIJA. - New Jersey : World Scientific, ISSN 0020-7063, ZDB-ID 411149-7. - Vol. 48.2013, 2, p. 218-247
|
Subject: | Bilanzpolitik | Accounting policy | IFRS | Maßgeblichkeitsprinzip | Authoritative principle | Griechenland | Greece | 2000-2010 |
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