Pellens, Bernhard; Jannett, Stefan; Schmidt, André - In: Perspektiven der Wirtschaftspolitik 10 (2009) 4, pp. 413-435
In this article we analyse the role of International Financial Reporting Standards (IFRS) in the Financial Crisis. In detail we investigate if IFRS accounting rules and the change of some of their standards encouraged procyclical effects before and during the Financial Crisis. Copyright 2009 die...
