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The persistence of international accounting differences as measured on transition to IFRS

Hellman, Niclas ; Gray, Sidney J. ; Morris, Richard D. ; Haller, Axel


The international accounting classification literature emphasises the importance of understanding how institutional factors shape accounting regulations and practices. With the mandatory adoption of International Financial Reporting Standards (IFRS) in the European Union and Australia in 2005, our empirical study examines whether three international accounting classification systems relating to ...


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