The Influence of Country, Industry, and Topic Factors on IFRS Policy Choice.

This paper proposes a framework for understanding management's decision-making on observable accounting policy choices. The framework is used to hypothesize how country, industry, and topic factors influence policy choice under International Financial Reporting Standards (IFRS). The hypotheses are t...

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Detalles Bibliográficos

Publicado en:	Abacus Vol. 50; no. 4; pp. 386 - 422
Autores principales:	Stadler, Christian, Nobes, Christopher W.
Formato:	Artículo
Publicado:	Wiley-Blackwell Dec2014
Materias:	Accounting International Financial Reporting Standards Decision making Management Financial statements
Acceso en línea:	Ver este registro en EBSCOhost