Devalle, Alain; Magarini, Riccardo; Onali, Enrico - Volkswirtschaftliche Fakultät, … - 2009
European listed companies are required to prepare their consolidated financial statements in accordance to IFRS since 1st January 2005. IFRS are supposed lead to better accounting quality and to a closer association between market-based and accounting-based performance, or value relevance. We...