Harmonized accounting standards and investment beauty contests
Year of publication: |
2023
|
---|---|
Authors: | Jiang, Xu ; Tang, Chao ; Zhang, Gaoqing |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 98.2023, 7, p. 377-404
|
Subject: | accounting standards | harmonization | correlated reporting noises | beauty contest | investment externality | information spillover | disclosure | IFRS adoption | IFRS | Bilanzierungsgrundsätze | Accounting standards | EU-Staaten | EU countries | Investition | Investment | Informationswert | Information value | Bilanzrecht | Accounting law |
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