The impact of mandatory International Financial Reporting Standards adoption on investment efficiency : standards, enforcement, and reporting incentives
Year of publication: |
2018
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Authors: | Gao, Ru ; Sidhu, Baljit K. |
Published in: |
Abacus : a journal of accounting, finance and business studies. - Oxford : Wiley-Blackwell, ISSN 1467-6281, ZDB-ID 1480492-X. - Vol. 54.2018, 3, p. 277-318
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Subject: | Mandatory IFRS adoption | Regulatory enforcement | Reporting incentives | Reporting standards | Suboptimal investments | IFRS | Rechtsdurchsetzung | Law enforcement | Bilanzierungsgrundsätze | Accounting standards | Bilanzrecht | Accounting law |
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