Cost of mandatory international financial reporting standards : evidence of reduced accrual reliability

Cheng Y. Lai; Yang Li; Yaowen Shan; Stephen Taylor

Year of publication:	2013
Authors:	Lai, Cheng Y. ; Li, Yang ; Shan, Yaowen ; Taylor, Stephen L.
Published in:	Australian journal of management. - Los Angeles, Calif. [u.a.] : Sage, ISSN 0312-8962, ZDB-ID 609380-2. - Vol. 38.2013, 3, p. 491-521
Subject:	Accrual reliability \| audit quality \| IFRS \| Rechnungsabgrenzung \| Accruals and deferrals \| Rückstellung \| Accrual \| Wirtschaftsprüfung \| Financial audit

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