Mandatory IFRS adoption and accounting comparability

The adoption of IFRS by many countries worldwide fuels the expectation that financial accounting might become more comparable across countries. This expectation is opposed to an alternative view that stresses the importance of incentives in shaping accounting information. We provide early evidence o...

Ausführliche Beschreibung

Bibliographische Detailangaben

1. Verfasser:	Cascino, Stefano (VerfasserIn)
Weitere Verfasser:	Gassen, Joachim (VerfasserIn)
Format:	UnknownFormat
Sprache:	eng
Veröffentlicht:	Berlin SFB 649, Economic Risk 2010
Schriftenreihe:	SFB 649 discussion paper 2010,46
Schlagworte:
Online Zugang:	http://sfb649.wiwi.hu-berlin.de/papers/pdf/SFB649DP2010-046.pdf
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