Glaum, Martin; Schmidt, Peter; Street, Donna L.; Vogel, … - In: Accounting and Business Research 43 (2013) 3, pp. 163-204
In this study, we analyse compliance for a large sample of European companies mandatorily applying International Financial Reporting Standards (IFRS). Focusing on disclosures required by IFRS 3 <italic>Business Combinations</italic> and International Accounting Standard 36 <italic>Impairment of Assets</italic>, we find...