The study finds that IFRS transitions benefits might be short lived and fade away over time. The main reason being that this is related to the ABV (attention based view) more thant better IFRS quality.
Is Corporate Board More Effective Under IFRS or ‘‘It’s Just an Illusion’’?
MARRA, ANTONIO;
2014
Abstract
The study finds that IFRS transitions benefits might be short lived and fade away over time. The main reason being that this is related to the ABV (attention based view) more thant better IFRS quality.
File in questo prodotto:
Non ci sono file associati a questo prodotto.
I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
