Differences between domestic accounting standards and IAS: measurement, determinants and implications
| Year of publication: |
2005-03-30
|
|---|---|
| Authors: | Ding, Yuan ; Hervé, Stolowy ; Hope, Ole-Kristian ; Jeanjean, Thomas |
| Institutions: | HEC Paris (École des Hautes Études Commerciales) |
| Subject: | International accounting differences | institutional factors | earnings managements | synchronicity |
| Extent: | application/pdf |
|---|---|
| Series: | |
| Type of publication: | Book / Working Paper |
| Language: | English |
| Notes: | The text is part of a series Les Cahiers de Recherche - Groupe HEC Number 826 43 pages |
| Classification: | M40 - Accounting and Auditing. General ; M41 - Accounting |
| Source: |
Persistent link: https://www.econbiz.de/10005011653