Mandatory financial reporting and voluntary disclosure : the effect of mandatory IFRS adoption on management forecasts
Year of publication: |
May 2016
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Authors: | Li, Xi ; Yang, Holly I. |
Published in: |
The accounting review : a publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 91.2016, 3, p. 933-953
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Subject: | voluntary disclosure | IFRS | management forecasts | legal regime | capital-market demand | Unternehmenspublizität | Corporate disclosure | Rechnungswesen | Accounting | Prognose | Forecast | Informationswert | Information value | Bilanzpolitik | Accounting policy |
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