Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?
The European accounting review, 2015-01, Vol.24 (1), p.31-61 [Peer Reviewed Journal]2015 The Author(s). Published by Taylor & Francis. 2015 ;ISSN: 0963-8180 ;EISSN: 1468-4497 ;DOI: 10.1080/09638180.2015.1009144
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