Does the introduction of IFRS change the timeliness of loss recognition? : evidence from German firms
Sebastian Brauer, Carl-Friedrich Leuschner and Frank Westermann
| Year of publication: |
2011
|
|---|---|
| Authors: | Brauer, Sebastian ; Leuschner, Carl-Friedrich ; Westermann, Frank |
| Publisher: |
Osnabrück : Univ., Fachb. Wirtschaftswiss. |
| Subject: | Verlust | Loss | Bilanzierung | Balancing accounts | Zeit | Time | IFRS | Einführung | Implementation | Unternehmen | Enterprise | Deutschland | Germany |
| Extent: | 21 S. graph. Darst. |
|---|---|
| Series: | Beiträge des Instituts für Empirische Wirtschaftsforschung. - Osnabrück : Inst. für Empirische Wirtschaftsforschung, ZDB-ID 1409553-1. - Vol. 87 |
| Type of publication: | Book / Working Paper |
| Type of publication (narrower categories): | Arbeitspapier ; Working Paper ; Graue Literatur ; Non-commercial literature |
| Language: | English |
| Notes: | Literaturverz. S. 16 - 17 |
| Classification: | M41 - Accounting ; M48 - Government Policy and Regulation ; C22 - Time-Series Models ; K22 - Corporation and Securities Law ; Betriebliches Rechnungswesen |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10009374389