The impact of improvements in institutional oversight on IFRS accrual quality in Europe
Humayun Kabir (Auckland University of Technology), Fawzi Laswad (Massey University)
| Year of publication: |
December 2015
|
|---|---|
| Authors: | Kabir, Humayun ; Laswad, Fawzi |
| Published in: |
Australian accounting review. - Richmond, Vic. : Blackwell Publ. Asia, ISSN 1035-6908, ZDB-ID 2193038-7. - Vol. 25.2015, 4, p. 428-444
|
| Subject: | IFRS | EU-Staaten | EU countries | Rückstellung | Accrual | Rechnungsabgrenzung | Accruals and deferrals | Europa | Europe |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/auar.12084 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011536911