Effects on Comparability and Capital Market Benefits of Voluntary IFRS Adoption
业务
国际财务报告准则
会计
可比性
作者
Mary E. Barth,Wayne R. Landsman,Mark H. Lang,Christopher D. Williams
出处
期刊：Journal of financial reporting [American Accounting Association] 日期：2018-09-01卷期号：3 (1): 1-22被引量：10
标识
DOI：10.2308/jfir-52279
摘要
ABSTRACT This study addresses whether voluntary IFRS adoption is associated with increased comparability of accounting amounts and capital market benefits. We find that after firms voluntarily adop...
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