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The impact of national GAAP and accounting traditions on IFRS policy selection: Evidence from Germany and the UK

Haller, Axel ; Wehrfritz, Martin



Abstract

The adoption of IFRS in the European Union in 2005 aimed to increase the comparability of publicly traded companies’ consolidated accounts. However, previous literature questions whether IFRS are applied consistently across countries with differing institutional environments, and therefore, whether de facto harmony has been achieved. We further examine this question by investigating IFRS ...

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