Voluntary adoption of international financial reporting standards in private firms: The German case

This paper aims to investigate the incentives of German private firms to adopt IFRS voluntarily. Financial statements prepared according to IFRS compared with German GAAP provide readers with higher quality information since managerial discretion in using accounting method choices is restricted and...

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Bibliographische Detailangaben

Hauptverfasser:	Orens, Raf, Renders, Annelies, Crabbé, Karen
Format:	Tagungsbericht
Sprache:	eng
Online-Zugang:	Volltext bestellen
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