Finance Series Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences Working Paper Author/Authors Luzi Hail The Wharton School, University of Pennsylvania Christian Leuz The University of Chicago - Booth School of Business Series number: 198/2008 Date published: 01 Dec 2007 Quick links Access Paper on SSRN Categories Accounting Regulation Reporting Keywords regulation, International accounting, IAS, U.S. GAAP, Disclosure, Market liquidity, Cost of equity, enforcement, Security markets
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