Disclosure incentives, mandatory standards and firm communication in the IFRS adoption setting
Year of publication: |
2014
|
---|---|
Authors: | Wee, Marvin ; Tarca, Ann ; Chang, Millicent |
Published in: |
Australian journal of management. - Los Angeles, Calif. [u.a.] : Sage, ISSN 0312-8962, ZDB-ID 609380-2. - Vol. 39.2014, 2, p. 265-291
|
Subject: | AASB 1047 | AASB 101 | continuous disclosure regime | International Financial Reporting Standards (IFRS) | transition reconcilation | value-relevance | IFRS | Unternehmenspublizität | Corporate disclosure | USA | United States |
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