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 1 …st January 2005. IFRS are supposed lead to better accounting quality and to a closer association between market-based and … of IFRS using a sample of 3,721 companies listed on five European stock exchanges: Frankfurt, Madrid, Paris, London and …