The continued survival of international differences under IFRS

Research output: Contribution to journalArticlepeer-review

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Original languageEnglish
Pages (from-to)83-111
Number of pages29
JournalAccounting and Business Research
Volume43
Issue number2
DOIs
Publication statusPublished - 1 Apr 2013

Keywords

  • POLICY CHOICE
  • adoption
  • policy options
  • ACCOUNTING STANDARDS
  • FIRMS
  • MARKET
  • GERMANY
  • international differences
  • EARNINGS
  • HARMONIZATION DEBATE
  • classification
  • CLASSIFICATION
  • IAS
  • accounting policy choice
  • IFRS

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