Intended and unintzended consequences of mandatory IFRS adoption : a review of extant evidence and suggestions for future research
Year of publication: |
2013
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Authors: | Brüggemann, Ulf ; Hitz, Jörg-Markus ; Sellhorn, Thorsten |
Published in: |
European accounting review. - London : Routledge, ISSN 0963-8180, ZDB-ID 1128686-6. - Vol. 22.2013, 1, p. 1-37
|
Subject: | IFRS | Unternehmenspublizität | Corporate disclosure | Bilanzrecht | Accounting law | Rechtsangleichung | Harmonization of law | Kosten-Nutzen-Analyse | Cost-benefit analysis | EU-Staaten | EU countries |
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