IFRS adoption by UK unlisted firms: subsidiary- versus group-level incentives
Author:
Affiliation:
1. UNIL-Dorigny, HEC Lausanne, Lausanne, Switzerland
2. Saïd Business School, University of Oxford, Oxford, UK
Publisher
Informa UK Limited
Subject
Finance,Accounting
Link
https://www.tandfonline.com/doi/pdf/10.1080/01559982.2019.1627715
Reference44 articles.
1. The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from European Countries
2. L'impact des normes IFRS sur la relation entre le conservatisme et l'efficacité des politiques d'investissement
3. The Effect of Mandatory IFRS Adoption on Conditional Conservatism in Europe
4. André, P., Hass, L. H. & Kalogirou, F. (2018). Does accounting mitigate agency conflicts within corporate groups? Evidence from UK subsidiaries. Working paper.
5. Earnings quality in UK private firms: comparative loss recognition timeliness
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