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Summary The paper aims at drawing attention to the potential that qualitative stability theory of stochastic programming bears for the study of asymptotic properties of statistical estimators. Stability theory of stochastic programming yields a unifying approach to convergence (almost surely,...
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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...
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