Enforcement of IFRS by Regulatory Oversight Bodies: Modelisation and Empirical Test
نویسندگان
چکیده
منابع مشابه
Mandatory IFRS Reporting and Changes in Enforcement
In recent years, a large number of countries have made reporting under International Financial Reporting Standards (IFRS) mandatory. The capital-market effects of this change have been extensively studied, but their sources are not yet well understood and still heavily debated. This paper presents new evidence that aims to distinguish between several potential explanations for these capital-mar...
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ژورنال
عنوان ژورنال: SSRN Electronic Journal
سال: 2015
ISSN: 1556-5068
DOI: 10.2139/ssrn.2547567