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IAS 39 og konverterbar gæld
Fredslund Møller, Peder; Thinggaard, Frank - 2009
Persistent link: https://www.econbiz.de/10003910608
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Analysing brokers' expertise : did analysts fully anticipate the impact of IFRS adoption on earnings ? The European evidence
Aubert, F.; Dumontier, Pascal - HAL - 2009
Since 2005, all European Union listed firms comply with IFRS. The resulting mandatory changes in accounting methods … both IFRS and local GAAP for a set of European listed companies, this research document whether financial analysts were …
Persistent link: https://www.econbiz.de/10008790308
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IFRS consequences on accounting conservation within Europe
Piot, Charles; Dumontier, Pascal; Janin, Rémi - HAL - 2010
We investigate the effects of mandatory IRS adoption in th EU on accounting conversation, an essential feature of earning quality, and the way large audit firms(big 4) interact with it.
Persistent link: https://www.econbiz.de/10008839518