搜索结果: 1-1 共查到“财政学 Adoption”相关记录1条 . 查询时间(0.046 秒)
Does Mandatory IFRS Adoption Improve the Information Environment?
Earnings Management Financial Reporting International Accounting Forecasting and Prediction
2015/4/23
We examine the effect of mandatory International Financial Reporting Standards ('IFRS') adoption on firms' information environment. We find that after mandatory IFRS adoption consensus forecast errors...