Bonetti, Pierre; Parbonetti, Antonio; Magnan, Michel - Centre Interuniversitaire de Recherche en Analyse des … - 2013
Using a large sample of European firms that mandatorily adopted IFRS, this paper assesses how firm-level governance, as … management. Three key findings emerge from our analyses. First, IFRS adoption per se does not seem to affect financial reporting … of financial reporting and provide further nuance on prior IFRS adoption research. Depuis quelques années, le rôle et l …