Sökning: "Leonard Jan"

Hittade 1 uppsats innehållade orden Leonard Jan.

  1. 1. IFRS, enforcement, and their role for accounting quality and comparability

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Författare :Leonard La Roche; Jan Schotte; [2013]
    Nyckelord :accounting comparability; accounting quality; IFRS; enforcement; reporting incentives;

    Sammanfattning : Whether IFRS have been associated with an increase in accounting quality and comparability is a debated topic. Prior research mostly shows positive capital market effects (Daske et al., 2011; Li, 2010). LÄS MER