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IAS 39 og konverterbar gæld

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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 …

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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.

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