The value relevance of earnings in Europe after IFRS implementation : why do national differences persist?
Andrei Filip; Bernard Raffournier
| Year of publication: |
2013
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|---|---|
| Authors: | Filip, Andrei ; Raffournier, Bernard |
| Published in: |
International journal of accounting, auditing and performance evaluation : IJAAPE. - Olney, Bucks. : Inderscience Enterprises, ISSN 1740-8008, ZDB-ID 2151669-8. - Vol. 9.2013, 4, p. 388-415
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| Subject: | value relevance | IFRS | Europe | institutions | incentives | international accounting | EU-Staaten | EU countries | Europa | 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/10010253004