Does accounting quality change following a switch from US GAAP to IFRS? Evidence from Germany Article

Lin, Steve, Riccardi, William, Wang, Changjiang. Does accounting quality change following a switch from US GAAP to IFRS? Evidence from Germany . JOURNAL OF ACCOUNTING AND PUBLIC POLICY, 31(6), 641-657. 10.1016/j.jaccpubpol.2012.10.006

cited authors

  • Lin, Steve; Riccardi, William; Wang, Changjiang

authors

published in

keywords

  • ASYMMETRIC TIMELINESS
  • Business & Economics
  • Business, Finance
  • CONSERVATISM
  • EARNINGS MANAGEMENT
  • FIRMS
  • IAS
  • Public Administration
  • STANDARDS
  • Social Sciences

Digital Object Identifier (DOI)

publisher

  • ELSEVIER SCIENCE INC

start page

  • 641

end page

  • 657

volume

  • 31

issue

  • 6