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Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry
Karl A. Muller
, Edward J. Riedl, Thorsten Sellhorn
Year
2008
Venue
RePEc: Research Papers in Economics
Type
preprint
Citations
32
DOI
(no DOI)
OpenAlex
W1514268725
Topics
Auditing, Earnings Management, Governance
Fair value
International Financial Reporting Standards
Accounting
Business
Information asymmetry