Mandatory adoption of IFRS and timely loss recognition across Europe : the effect of corporate finance incentives
Year of publication: |
2015
|
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Authors: | Chan, Ann L.-C. ; Hsu, Audrey W.-H. ; Lee, Edward |
Published in: |
International review of financial analysis. - Amsterdam [u.a.] : Elsevier, ISSN 1057-5219, ZDB-ID 1133622-5. - Vol. 38.2015, p. 70-82
|
Subject: | IFRS | Costs of debt capital | Timely loss recognition | Corporate finance | Unternehmensfinanzierung | Bilanzpolitik | Accounting policy | EU-Staaten | EU countries | Kapitalstruktur | Capital structure | Europa | Europe |
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