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The role and current status of IFRS in the completion of national accounting rules : evidence from European countries
André, Paul - In: Accounting in Europe 14 (2017) 1/2, pp. 1-12
Persistent link: https://www.econbiz.de/10011997849
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The effect of mandatory IFRS adoption on condititonal conservatism in Europe
André, Paul; Filip, Andrei; Paugam, Luc - In: Journal of business finance & accounting : JBFA 42 (2015) 3/4, pp. 482-514
Persistent link: https://www.econbiz.de/10011553565
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Examining the patterns of goodwill impairments in Europe and the US
André, Paul; Filip, Andrei; Paugam, Luc - In: Accounting in Europe 13 (2016) 3, pp. 329-352
Persistent link: https://www.econbiz.de/10012154572
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Examining the Patterns of Goodwill Impairments in Europe and the US
André, Paul - 2017
We examine the patterns of goodwill impairments in Europe and in the US over the period from 2006 to 2015, for a sample …
Persistent link: https://www.econbiz.de/10012967499
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Measuring the Impact of the Transition to Mandatory CSR Reporting in Europe
Borisova, Anastasiia; André, Paul - 2021
Europe on firms’ disclosure strategies, followed by the analysis of the Directive’s impact on the financial market. We resort …
Persistent link: https://www.econbiz.de/10013240105
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Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe
André, Paul; Filip, Andrei; Paugam, Luc - HAL - 2013
We study the effect of the mandatory adoption of IFRS in Europe in 2005 on conditional conservatism. To capture …
Persistent link: https://www.econbiz.de/10010820448
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Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe
André, Paul; Filip, Andrei; Paugam, Luc - ESSEC Business School - 2013
We study the effect of the mandatory adoption of IFRS in Europe in 2005 on conditional conservatism. To capture …
Persistent link: https://www.econbiz.de/10010832996