The impact of eliminating the 20-F reconciliation requirement for IFRS filers on earnings persistence and information uncertainty
Tony Kang, Gopal V. Krishnan, Michael C. Wolfe and Han S. Yi
| Year of publication: |
2012
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|---|---|
| Authors: | Kang, Tony ; Krishnan, Gopal ; Wolfe, Michael C. ; Yi, Han S. |
| Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 26.2012, 4, p. 741-765
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| Subject: | IFRS | Bilanzierungsgrundsätze | Accounting standards |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10009710259