Does transition to IFRS substantially affect key financial ratios in shareholder-oriented common law regimes? : evidence from the UK
Year of publication: |
2014
|
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Authors: | Lueg, Rainer ; Punda, Pawel ; Burkert, Michael |
Published in: |
Advances in accounting : a research annual. - Amsterdam [u.a.] : Elsevier, ISSN 0882-6110, ZDB-ID 722244-0. - Vol. 30.2014, 1, p. 241-250
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Subject: | IFRS | UK GAAP | Transition | Reconciliation | Ratio | Common law | Code law | Bilanzierungsgrundsätze | Accounting standards | Common Law | Welt | World | Betriebliche Kennzahl | Financial ratio | Großbritannien | United Kingdom |
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