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Do Harmonised Accounting Standards Lead to Harmonised Accounting Practices? An Empirical Study of IAS 39 Measurement Requirements in Some European Union Countries
Morais, Ana Isabel; Fialho, Ana - In: Australian Accounting Review 18 (2008) 3, pp. 224-236
Persistent link: https://www.econbiz.de/10011202549
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Mandatory Adoption of IASB Standards: Value Relevance and Country-Specific Factors
Morais, Ana Isabel; Curto, José Dias - In: Australian Accounting Review 19 (2009) 2, pp. 128-143
Persistent link: https://www.econbiz.de/10011202598