IFRS and accounting quality : legal origin, regional, and disclosure impacts
Year of publication: |
2016
|
---|---|
Authors: | Dayanandan, Ajit ; Donker, Han ; Ivanof, Mike ; Karahan, Gökhan |
Published in: |
International journal of accounting and information management. - Bingley [u.a.] : Emerald, ISSN 1834-7649, ZDB-ID 2473945-5. - Vol. 24.2016, 3, p. 296-316
|
Subject: | IFRS | Disclosure | Legal systems | Earnings management | Income smoothing | Accounting quality | Rechnungswesen | Accounting | Bilanzpolitik | Accounting policy | Unternehmenspublizität | Corporate disclosure | Rechtsordnung | Legal system | Welt | World |
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