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The debate on the scope of bank information disclosures seems to be an essential issue, especially after the 2007-2010 financial crisis. The adequate number of data provided to the public domain is the condition of transparency of the banking sector, which should assure the optimization of...
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to be shaped by both reporting standards and incentives. -- international accounting ; IFRS ; comparability ; accounting …The adoption of IFRS by many countries worldwide fuels the expectation that financial accounting might become more … shaping accounting information. We provide early evidence on this debate by investigating the effects of mandatory IFRS …
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