The impact of eliminating the 20-F reconciliation requirement for IFRS filers on earnings persistence and information uncertainty
Year of publication: |
2012
|
---|---|
Authors: | Kang, Tony ; Krishnan, Gopal ; Wolfe, Michael C. ; Yi, Han S. |
Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 26.2012, 4, p. 741-765
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Subject: | IFRS |
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