Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research
Year of publication: |
2012
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Authors: | Brüggemann, Ulf ; Hitz, Jörg-Markus ; Sellhorn, Thorsten |
Publisher: |
Berlin : Humboldt University of Berlin, Collaborative Research Center 649 - Economic Risk |
Subject: | International Financial Reporting Standards | Publizitätspflicht | Bilanzrecht | Rechtsangleichung | Kosten-Nutzen-Analyse | Welt | international accounting | IFRS adoption | economic consequences | contracting | regulation | review |
Series: | SFB 649 Discussion Paper ; 2012-011 |
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Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Working Paper |
Language: | English |
Other identifiers: | 685018679 [GVK] hdl:10419/56632 [Handle] |
Classification: | G38 - Government Policy and Regulation ; K12 - Contract Law ; K22 - Corporation and Securities Law ; K34 - Tax Law ; M41 - Accounting ; M48 - Government Policy and Regulation |
Source: |
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Brüggemann, Ulf, (2012)
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Brüggemann, Ulf, (2012)
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Ökonomische Konsequenzen der verpflichtenden IFRS-Einführung in der EU : Teil 1: Stand der Forschung
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