Timing equity issuance in response to information asymmetry arising from IFRS adoption in Australia and Europe
Year of publication: |
2011
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Authors: | Wang, Shiheng ; Welker, Michael |
Published in: |
Journal of accounting research. - Hoboken, NJ : Wiley Blackwell, ISSN 0021-8456, ZDB-ID 219360-7. - Vol. 49.2011, 1, p. 257-307
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Subject: | IFRS | Einführung | Implementation | Jahresabschluss | Financial statement | Asymmetrische Information | Asymmetric information | Börsengang | Initial public offering | Australien | Australia | EU-Staaten | EU countries |
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