Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption
Author:
Affiliation:
1. The University of Chicago Booth School of Business
2. Fox School of Business; Temple University
3. London Business School
Publisher
Wiley
Subject
Economics and Econometrics,Finance,Accounting
Reference83 articles.
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5. Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure;Ball;Brookings-Wharton Papers on Financial Services,2001
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