Brüggemann, Ulf; Hitz, Jörg-Markus; Sellhorn, Thorsten - 2012
Reporting Standards (IFRS) in the European Union (EU) and provides suggestions on how future research can add to our … between intended and unintended consequences of mandatory IFRS adoption. Empirical research on the intended consequences … to address it. The literature investigating unintended consequences of mandatory IFRS adoption is still in its infancy …