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Publikováno v:
Journal of International Accounting Research. 21:83-100
This paper uses a unique setting of Canadian public firms adopting International Financial Reporting Standards (IFRS) to investigate the factors that motivate companies to revalue Property, Plant, and Equipment (PP&E) under the deemed cost provision
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1ca5ad5280cbf32a7bfe87f255b4fad5
https://doi.org/10.2308/jiar-2021-084
https://doi.org/10.2308/jiar-2021-084
