Why more forward-looking accounting standards can reduce financial reporting quality
Ralf Ewert and Alfred Wagenhofer
| Year of publication: |
September 2016
|
|---|---|
| Authors: | Ewert, Ralf ; Wagenhofer, Alfred |
| Published in: |
European accounting review. - London : Routledge, ISSN 0963-8180, ZDB-ID 1128686-6. - Vol. 25.2016, 3, p. 487-513
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| Subject: | Bilanzierungsgrundsätze | Accounting standards | Jahresabschluss | Financial statement | Rechnungswesen | Accounting | Informationswert | Information value | IFRS | Bilanzpolitik | Accounting policy | Berichtswesen | Reporting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/09638180.2015.1043927 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011598104