The effects of mandatory IFRS adoption : a review of evidence based on accounting standard setting criteria
Year of publication: |
2015
|
---|---|
Authors: | Mohammadrezaei, Fakhroddin ; Mohd-Saleh, Norman ; Banimahd, Bahman |
Published in: |
International journal of disclosure and governance. - London : Palgrave Macmillan, ISSN 1741-3591, ZDB-ID 2145854-6. - Vol. 12.2015, 1, p. 29-77
|
Subject: | decision usefulness | information asymmetry | economic consequences | political aspects of standard setting | IFRS and review of evidence | IFRS | Asymmetrische Information | Asymmetric information | EU-Staaten | EU countries | Standardisierung | Standardization | Bilanzrecht | Accounting law |
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