The effect of mandatory IFRS adoption on condititonal conservatism in Europe
Paul André, Andrei Filip and Luc Paugam
| Year of publication: |
April/May 2015
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|---|---|
| Authors: | André, Paul ; Filip, Andrei ; Paugam, Luc |
| Published in: |
Journal of business finance & accounting : JBFA. - Hudson, NY : John Wiley & Sons Ltd, ISSN 0306-686X, ZDB-ID 192962-8. - Vol. 42.2015, 3/4, p. 482-514
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| Subject: | conditional conservatism | IFRS | Europe | enforcement impairment | goodwill | intangibles | EU-Staaten | EU countries | Bilanzpolitik | Accounting policy | Geschäftswert | Goodwill | Europa | Bilanzielle Bewertung | Accounting valuation | Konservatismus | Conservatism | Rechtsdurchsetzung | Law enforcement |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/jbfa.12105 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011553565