Incentives or standards : what determines accounting quality changes around ifrs adoption?
Year of publication: |
2015
|
---|---|
Authors: | Christensen, Hans B. ; Lee, Edward ; Walker, Martin ; Zeng, Cheng |
Published in: |
European accounting review. - London : Routledge, ISSN 0963-8180, ZDB-ID 1128686-6. - Vol. 24.2015, 1, p. 31-61
|
Subject: | Bilanzierungsgrundsätze | Accounting standards | IFRS | Einführung | Implementation | Deutschland | Germany |
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