Unintended consequences of changing accounting standards : the case of fair value accounting and mandatory dividends
Year of publication: |
2014
|
---|---|
Authors: | Goncharov, Igor ; Triest, Sander van |
Published in: |
Abacus : a journal of accounting, finance and business studies. - Oxford [u.a.] : Blackwell, ISSN 0001-3072, ZDB-ID 410131-5. - Vol. 50.2014, 2, p. 341-367
|
Subject: | Dividend policy | Fair value accounting | IFRS | Mandatory dividends | Dividende | Dividend | Fair-Value-Bilanzierung |
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