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Publikováno v:
Journal of International Accounting Research. 11:119-146
Following the mandatory implementation of International Financial Reporting Standards (IFRS) in Australia as of January 1, 2005, this study examines its impact on accounting quality by focusing on three perspectives: (1) earnings management, (2) time
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9abcfe3604797bcd1ad5a79413851a56
https://doi.org/10.2308/jiar-10212
https://doi.org/10.2308/jiar-10212
Publikováno v:
Journal of International Accounting Research; 2012, Vol. 11 Issue 1, p119-146, 28p