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Adopting a Label : Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions
Daske, Holger - 2013
This study examines liquidity and cost of capital effects around voluntary and mandatory IAS/IFRS adoptions. In … considerable discretion in how they implement the new standards. Some firms may make very few changes and adopt IAS/IFRS more in … incentives, actual reporting behavior, and the external reporting environment around the switch to IAS/IFRS. We analyze whether …
Persistent link: https://www.econbiz.de/10013085326
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Adopting a Label : Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions
Daske, Holger - 2013
This study examines liquidity and cost of capital effects around voluntary and mandatory IAS/IFRS adoptions. In … considerable discretion in how they implement the new standards. Some firms may make very few changes and adopt IAS/IFRS more in … incentives, actual reporting behavior, and the external reporting environment around the switch to IAS/IFRS. We analyze whether …
Persistent link: https://www.econbiz.de/10013092806
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Adopting a label : heterogeneity in the economic consequences of IFRS adoptions
Daske, Holger; Hail, Luzi; Leuz, Christian; Verdi, Rodrigo - 2009 - Current draft: October 2009
Persistent link: https://www.econbiz.de/10009349836
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Economic benefits of adopting IFRS or US-GAAP : have the expected costs of equity capital really decreased?
Daske, Holger (contributor) - 2004
Persistent link: https://www.econbiz.de/10002364906
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Economic benefits of adopting IFRS or US-GAAP : have the expected costs of equity capital really decreased?
Daske, Holger - 2004
Persistent link: https://www.econbiz.de/10002378034
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Resistance to changes in financial reporting standards
Lemus, Edel - 2016
Persistent link: https://www.econbiz.de/10011534632
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International harmonisierte Rechnungslegungsstandards aus Sicht der Aktionäre : Vergleich von EG-Richtlinien, US-GAAP und IAS
Auer, Kurt V. - 1999 - 2., überarb. und erw. Aufl.
Persistent link: https://www.econbiz.de/10000679758
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The implementation and effectiveness of international environmental commitments : theory and practice
Victor, David G. (ed.) - 1998
Persistent link: https://www.econbiz.de/10000633768
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Die bilanzielle Behandlung von Fremdkapitalkosten nach IAS und US-GAAP
Schönbrunn, Norbert - In: Wirtschaftsprüfung und Unternehmensüberwachung : …, (pp. 385-402). 2003
Persistent link: https://www.econbiz.de/10001772406
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The impact of culture and economic factors on the implementation of IFRS
Cardona, Rogelio J.; Castro-González, Karen C.; … - In: Accounting & taxation : AT 6 (2014) 2, pp. 29-47
Persistent link: https://www.econbiz.de/10010510266