The dark side of mandatory IFRS adoption : does IFRS adoption deteriorate accrual reliability?
Jeong-Bon Kim, Yiye Liu, Haina Shi, Xindong Kevin Zhu
| Year of publication: |
2021
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|---|---|
| Authors: | Kim, Jeong-bon ; Liu, Yiye ; Shi, Haina ; Zhu, Xindong |
| Published in: |
The international journal of accounting : TIJA. - New Jersey : World Scientific, ISSN 0020-7063, ZDB-ID 411149-7. - Vol. 56.2021, 4, p. 2150016-1-49
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| Subject: | IFRS | accural reliability | fair value | institutional infrastructure | Fair-Value-Bilanzierung | Fair value accounting | Einführung | Implementation | Welt | World |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1142/S1094406021500165 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012938782