The impact of the IAS/IFRS adoption on the predictive quality of discretionary accruals : a comparison between the French and the British context
Ben Jemâa Olfa & Mattoussi Hamadi
| Year of publication: |
2015
|
|---|---|
| Authors: | Olfa, Ben Jemâa ; Hamadi, Mattoussi |
| Published in: |
International journal of economics and finance. - Toronto, ISSN 1916-971X, ZDB-ID 2531850-0. - Vol. 7.2015, 6, p. 208-231
|
| Subject: | discretionary accruals | relevance | IAS/IFRS | legal system | future operating cash-flows | French and British context | Großbritannien | United Kingdom | Frankreich | France | IFRS | Rückstellung | Accrual | Vergleich | Comparison | Bilanzpolitik | Accounting policy |
| 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/10011292352