Secrecy and the impact of mandatory IFRS adoption on earnings quality in Europe
Muhammad Nurul Houqe, Reza M. Monem, Mohammad Tareq, Tony van Zijl
| Year of publication: |
December 2016
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|---|---|
| Authors: | Houqe, Muhammad Nurul ; Monem, Reza M. ; Tareq, Mohammad ; Van Zijl, Tony |
| Published in: |
Pacific-Basin finance journal. - Amsterdam [u.a.] : Elsevier, ISSN 0927-538X, ZDB-ID 1343420-2. - Vol. 40.2016, part B, p. 476-490
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| Subject: | Earnings quality | National culture | Secrecy | Mandatory IFRS adoption | Signed abnormal accruals | IFRS | Bilanzpolitik | Accounting policy | EU-Staaten | EU countries | Gewinnermittlung | Profit determination | Rechnungsabgrenzung | Accruals and deferrals | Rückstellung | Accrual |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.pacfin.2016.08.002 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011712279