Kager, Rebekka; Niemann, Rainer - 2011
IFRS financial statements of companies listed in Austria, Germany, and the Netherlands. The difference between estimated ….6% (Austria), 6.4% (Germany) and 9.0% (the Netherlands) below IFRS-equity. Our results suggest that using IFRS for the … have raised the question whether IFRS accounts could be used for tax purposes. In order to quantify the effect of an IFRS …