Voluntary adoption of international financial reporting standards by private firms in the EU

This paper investigates the incentives of private firms to adopt IFRS voluntarily. Prior studies contend that the additional disclosure requirements and reduced managerial discretion in the use of accounting methods included in IFRS potentially leads to more credible and high quality accounting info...

Ausführliche Beschreibung

Bibliographische Detailangaben

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