The adoption of internationally recognized accounting standards : implications for the credit markets
Year of publication: |
2014
|
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Authors: | Wu, Joanna Shuang ; Zhang, Ivy Xiying |
Published in: |
Journal of accounting, auditing & finance. - Thousand Oaks, Calif. : Sage, ISSN 0148-558X, ZDB-ID 83166-9. - Vol. 29.2014, 2, p. 95-128
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Subject: | internationally recognized accounting standards | IFRS | credit markets | credit relevance | Jahresabschluss | Financial statement | Standardisierung | Standardization | Bilanzierungsgrundsätze | Accounting standards | Kreditwürdigkeit | Credit rating |
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