Are international accounting standards more credit relevant than domestic standards?
Year of publication: |
January 2017
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Authors: | Florou, Annita ; Kosi, Urska ; Pope, Peter F. |
Published in: |
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales. - Abingdon : Routledge, Taylor & Francis Group, ISSN 0001-4788, ZDB-ID 83112-8. - Vol. 47.2017, 1, p. 1-29
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Subject: | IFRS | debt markets | credit ratings | credit relevance | Kreditwürdigkeit | Credit rating | Welt | World | Kreditrisiko | Credit risk | Standardisierung | Standardization |
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