The persistence of international accounting differences as measured on transition to IFRS
Hellman, Niclas
, Gray, Sidney J., Morris, Richard D. and Haller, Axel
(2015)
The persistence of international accounting differences as measured on transition to IFRS.
Accounting and Business Research 45 (2), pp. 166-195.
Date of publication of this fulltext: 06 Aug 2015 07:43
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| Item type | Article | ||||
| Journal or Publication Title | Accounting and Business Research | ||||
| Publisher: | ROUTLEDGE JOURNALS, TAYLOR & FRANCIS LTD | ||||
|---|---|---|---|---|---|
| Place of Publication: | ABINGDON | ||||
| Volume: | 45 | ||||
| Number of Issue or Book Chapter: | 2 | ||||
| Page Range: | pp. 166-195 | ||||
| Date | 2015 | ||||
| Institutions | Business, Economics and Information Systems > Institut für Betriebswirtschaftslehre > Lehrstuhl für Financial Accounting and Auditing (Prof. Dr. Axel Haller) | ||||
| Identification Number |
| ||||
| Keywords | FINANCIAL-REPORTING STANDARDS; POLICY CHOICE; EARNINGS MANAGEMENT; CULTURAL-INFLUENCE; EUROPEAN-UNION; ADOPTION; CLASSIFICATION; IMPACT; CONSEQUENCES; DETERMINANTS; IFRS; accounting systems; international accounting classification; international accounting; accounting harmonisation | ||||
| Dewey Decimal Classification | 600 Technology > 650 Management & auxiliary services | ||||
| Status | Published | ||||
| Refereed | Yes, this version has been refereed | ||||
| Created at the University of Regensburg | Partially | ||||
| Item ID | 32303 |
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