The effect of mandatory IFRS adoption on international cross-listings
Year of publication: |
2015
|
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Authors: | Chen, Long ; Ng, Jeff ; Tsang, Albert |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 90.2015, 4, p. 1395-1435
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Subject: | mandatory IFRS adoption | cross-listing | GAAP difference | IFRS | Zweitlisting | Dual listing | International | Bilanzierungsgrundsätze | Accounting standards | Welt | World |
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