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Why do firms rarely adopt IFRS voluntarily? : academics find significant benefits and the costs appear to be low
Christensen, Hans B. - In: Review of accounting studies 17 (2012) 3, pp. 518-525
Persistent link: https://www.econbiz.de/10009616262
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IFRS reporting, firm-specific information flows, and institutional environments : international evidence
Kim, Jeong-bon; Shi, Haina - In: Review of accounting studies 17 (2012) 3, pp. 474-517
Persistent link: https://www.econbiz.de/10009616275
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IFRS reporting, firm-specific information flows, and institutional environments: international evidence
Kim, Jeong-Bon; Shi, Haina - In: Review of accounting studies 17 (2012) 3, pp. 474-518
Persistent link: https://www.econbiz.de/10010002924