Mandatory IFRS reporting and changes in enforcement
Year of publication: |
2013
|
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Authors: | Christensen, Hans B. ; Hail, Luzi ; Leuz, Christian |
Published in: |
Journal of Accounting and Economics. - Elsevier, ISSN 0165-4101. - Vol. 56.2013, 2, p. 147-177
|
Publisher: |
Elsevier |
Subject: | International accounting | IFRS implementation | Regulation | Enforcement | Liquidity | European Union |
Type of publication: | Article |
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Classification: | G14 - Information and Market Efficiency; Event Studies ; G15 - International Financial Markets ; G30 - Corporate Finance and Governance. General ; K22 - Corporation and Securities Law ; M41 - Accounting ; M48 - Government Policy and Regulation |
Source: |
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