The dark side of mandatory IFRS adoption : does IFRS adoption deteriorate accrual reliability?
Year of publication: |
2021
|
---|---|
Authors: | Kim, Jeong-bon ; Liu, Yiye ; Shi, Haina ; Zhu, Xindong |
Published in: |
The international journal of accounting : TIJA. - New Jersey : World Scientific, ISSN 0020-7063, ZDB-ID 411149-7. - Vol. 56.2021, 4, p. 2150016-1-49
|
Subject: | IFRS | accural reliability | fair value | institutional infrastructure | Fair-Value-Bilanzierung | Fair value accounting | Bilanzpolitik | Accounting policy |
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