Cordazzo, Michela - In: International Journal of Accounting and Finance 4 (2014) 4, pp. 323-340
different accounting treatments under local GAAP and IFRS, which are mostly common to Germany and Italy. …Previous research has investigated the economic consequences of IFRS adoption, but there is little evidence on the … impact of IFRS adoption on companies' reporting performance by adopting a comparative approach. To this purpose, this study …