IFRS adoption among private companies : impact on earnings quality
Year of publication: |
2014
|
---|---|
Authors: | Cameran, Mara ; Campa, Domenico ; Pettinicchio, Angela |
Published in: |
Journal of accounting, auditing & finance. - Thousand Oaks, Calif. : Sage, ISSN 0148-558X, ZDB-ID 83166-9. - Vol. 29.2014, 3, p. 278-305
|
Subject: | IFRS | reporting quality | private companies | reporting incentives | Bilanzpolitik | Accounting policy | Berichtswesen | Reporting | Privatisierung | Privatization |
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