Who are the losers of IFRS adoption in Europe? : an empirical examination of the cash flow effect of increased disclosure
Year of publication: |
2015
|
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Authors: | Charitou, Andreas ; Karamanou, Irene ; Lambertides, Neophytos |
Published in: |
Journal of accounting, auditing & finance. - Thousand Oaks, Calif. : Sage, ISSN 0148-558X, ZDB-ID 83166-9. - Vol. 30.2015, 2, p. 150-180
|
Subject: | IFRS adoption | disclosure | cash flow effect | default risk | losers | IFRS | Cash Flow | Cash flow | Unternehmenspublizität | Corporate disclosure | EU-Staaten | EU countries | Europa | Europe |
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