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~institution:"HAL"
~person:"André, Paul"
~subject:"IFRS"
~subject:"europe"
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Jahresbericht 2003 - Zusammenf...
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Impact of Mandatory IFRS Adoption on Conditional Conservatism in
Europe
André, Paul
;
Filip, Andrei
;
Paugam, Luc
-
HAL
-
2013
We study the effect of the mandatory adoption of IFRS in
Europe
in 2005 on conditional conservatism. To capture …
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