COLE, Vicky; BRANSON, Joel; BREESCH, Diane - In: Journal of Accounting and Management Information Systems 10 (2011) 2, pp. 106-134
Reaching higher comparability was one of the main goals of the implementation of the International Financial Reporting Standards (IFRS) in the European Union in 2005. However, national accounting traditions and cultural differences continue to cause differences in the application of IFRS (KPMG &...
