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How has IFRS impacted financial reporting for unlisted entities?
(Editura ASE, 2018)
This paper addresses the question whether adoption of International Financial Reporting Standards (IFRS) is associated with low earnings management in unlisted companies in three European countries. Therefore, this paper ...
The role of country-specific factors and the adoption of a global business language
(Association of Business Schools Finland, 2019)
The global business world requires precise, reliable ﬁnancial information. It has been argued that the International Financial Reporting Standards (IFRSs) and International Standards on Auditing (ISAs) are important tools ...