The effect of IFRS adoption conditional upon level of pre-adoption divergence
Lei Cai; Asheq Rahman; Stephen Courtenay
| Year of publication: |
2014
|
|---|---|
| Authors: | Cai, Lei ; Rahman, Asheq ; Courtenay, Stephen M. |
| Published in: |
The international journal of accounting : TIJA. - New Jersey : World Scientific, ISSN 0020-7063, ZDB-ID 411149-7. - Vol. 49.2014, 2, p. 147-178
|
| Subject: | IFRS adoption | Pre-adoption divergence | Earnings quality | Enforcement | IFRS | Bilanzpolitik | Accounting policy | Gewinnermittlung | Profit determination | EU-Staaten | EU countries |
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010384987