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The determinants and consequences of heterogeneous IFRS compliance levels following mandatory IFRS adoption : evidence from a developing country
Lin, Steve - In: Journal of international accounting research 11 (2012) 1, pp. 113-118
Persistent link: https://www.econbiz.de/10009549402
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The determinants and consequences of heterogeneous IFRS compliance levels following mandatory IFRS adoption : evidence from a developing country
Bova, Francesco; Pereira, Raynolde - In: Journal of international accounting research 11 (2012) 1, pp. 83-111
Persistent link: https://www.econbiz.de/10009549403
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The Determinants and Consequences of Heterogeneous IFRS Compliance Levels Following Mandatory IFRS Adoption : Evidence from a Developing Country
Bova, Francesco - 2012
The adoption of international accounting standards, namely the IFRS, at the country level has sparked two contrasting, but not mutually exclusive, viewpoints. One view is that IFRS engenders better reporting standards and uniform adoption allows for greater comparability. The upshot is that IFRS...
Persistent link: https://www.econbiz.de/10013116443
Cover Image
The determinants and consequences of heterogeneous IFRS compliance levels following mandatory IFRS adoption : evidence from a developing country
Lin, Steve - In: Journal of international accounting research 11 (2012) 1, pp. 113-118
Persistent link: https://www.econbiz.de/10010004464
Cover Image
The determinants and consequences of heterogeneous IFRS compliance levels following mandatory IFRS adoption : evidence from a developing country
Bova, Francesco; Pereira, Raynolde - In: Journal of international accounting research 11 (2012) 1, pp. 83-111
Persistent link: https://www.econbiz.de/10010004465