The effects of mandatory IFRS adoption and conditional conservatism on European bank values
Year of publication: |
2015
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Authors: | Manganaris, Panayotis ; Spathis, Charalambos T. ; Dasilas, Apostolos |
Published in: |
Journal of international accounting auditing & taxation. - Amsterdam [u.a.] : Elsevier, ISSN 1061-9518, ZDB-ID 1130388-8. - Vol. 24.2015, p. 72-81
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Subject: | Value relevance | Conditional conservatism | IFRS | Banking sector | Europe | EU-Staaten | EU countries | Bank | Bilanzpolitik | Accounting policy | Bilanzielle Bewertung | Accounting valuation | Europa | Konservatismus | Conservatism |
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