Kiaupaite-Grus̆niene, Vaiva; Alver, Lehte - In: Journal of Accounting and Management Information … 18 (2019) 3, pp. 307-329
Research Question: Whether the adoption of IFRSs has led to the harmonization and comparability of Baltic listed companies' cash flow statements? Motivation: Baker and Barbu (2007) have marked that the adoption of IFRSs in EU is the new phase of international harmonization. However, IFRSs still...
