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The value of mandatory certification : a real effects perspective
Jiang, Xu; Xin, Baohua; Xiong, Yan - In: Journal of accounting research 61 (2023) 1, pp. 377-413
Persistent link: https://www.econbiz.de/10014308326
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Contractibility and transparency of financial statement information prepared under IFRS : evidence from debt contracts around IFRS adoption
Ball, Ray; Li, Xi; Shivakumar, Lakshmanan - In: Journal of accounting research 53 (2015) 5, pp. 915-963
Persistent link: https://www.econbiz.de/10011410696