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Has accounting quality increased in Europe after IFRS adoption?
Titolo Rivista: FINANCIAL REPORTING 
Autori/Curatori: Bernard Raffournier 
Anno di pubblicazione:  2013 Fascicolo: 2  Lingua: Inglese 
Numero pagine:  8 P. 71-78 Dimensione file:  578 KB
DOI:  10.3280/FR2013-002005
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  1. Giuseppe Sannino, Gianluca Ginesti, Carlo Drago, Impairment estimates for available-for-sale equity instruments under IFRS: evidence from italian Banks in FINANCIAL REPORTING 2/2015 pp. 115, DOI: 10.3280/FR2014-002005
  2. Giulio Greco, Lorenzo Neri, Accounting discretion in family firms: The case of goodwill write-off. Evidence from US firms in FINANCIAL REPORTING 1/2021 pp. 5, DOI: 10.3280/FR2021-001001
  3. Costanza Di Fabio, Voluntary application of IFRS by unlisted companies: evidence from the Italian context in International Journal of Disclosure and Governance /2018 pp. 73, DOI: 10.1057/s41310-018-0037-z
  4. Giuseppe Di Martino, Grazia Dicuonzo, Arcangelo Vitelli, Vittorio Dell’Atti, Are tax incentives determinant and relevant for capitalizing R&D expenditures? Evidence from Europe in FINANCIAL REPORTING 2/2020 pp. 63, DOI: 10.3280/FR2020-002003
  5. Roberto Aprile, Laura Bini, The role of institutions in the process of global convergence to IFRS in FINANCIAL REPORTING 2/2018 pp. 111, DOI: 10.3280/FR2018-002005

Bernard Raffournier, in "FINANCIAL REPORTING" 2/2013, pp. 71-78, DOI:10.3280/FR2013-002005

   

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