The value-relevance of adopting IFRS : evidence from 145 NGAAP restatements
Year of publication: |
2008
|
---|---|
Authors: | Gjerde, Øystein ; Knivsflå, Kjell Henry ; Sættem, Frode |
Published in: |
Journal of international accounting auditing & taxation. - Amsterdam [u.a.] : Elsevier, ISSN 1061-9518, ZDB-ID 1130388-8. - Vol. 17.2008, 2, p. 92-112
|
Subject: | IFRS | Bilanzierungsgrundsätze | Accounting standards | Jahresabschluss | Financial statement | Norwegen | Norway | 2004-2005 |
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