Voluntary IFRS adoption by unlisted European firms : impact on earnings quality and cost of debt
Year of publication: |
2020
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Authors: | Cameran, Mara ; Campa, Domenico |
Published in: |
The international journal of accounting : TIJA. - New Jersey : World Scientific, ISSN 0020-7063, ZDB-ID 411149-7. - Vol. 55.2020, 3, p. 2050013-1-36
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Subject: | Voluntary IFRS adoption | unlisted firms | earnings quality | cost of debt | IFRS | Kapitalkosten | Cost of capital | EU-Staaten | EU countries | Gewinn | Profit | Bilanzpolitik | Accounting policy | Unternehmensfinanzierung | Corporate finance |
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