Mandatory IFRS adoption and management forecasts : the impact of enforcement changes
Year of publication: |
March 2019
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Authors: | Gu, Zhaoyang ; Ng, Jeff ; Tsang, Albert |
Published in: |
China journal of accounting research : CJAR. - Guang dong sheng guang zhou shi : [Verlag nicht ermittelbar], ISSN 2214-1421, ZDB-ID 2548343-2. - Vol. 12.2019, 1, p. 33-61
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Subject: | Changes in enforcement | Information environment | Management forecasts | Mandatory IFRS adoption | Voluntary disclosure | IFRS | Unternehmenspublizität | Corporate disclosure | Bilanzpolitik | Accounting policy | Prognose | Forecast | Informationswert | Information value |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.1016/j.cjar.2018.09.001 [DOI] hdl:10419/241789 [Handle] |
Classification: | G10 - General Financial Markets. General ; M40 - Accounting and Auditing. General ; M48 - Government Policy and Regulation |
Source: | ECONIS - Online Catalogue of the ZBW |
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