Why choosing IFRS? Benefits of voluntary ...

Document type :
Article dans une revue scientifique
DOI :
10.1016/j.irle.2020.105968
Title :
Why choosing IFRS? Benefits of voluntary adoption by European private companies
Author(s) :
Bertrand, Jérémie [Auteur]
de Brebisson, Hélène [Auteur]
Burietz, Aurore [Auteur]
Lille économie management - UMR 9221 [LEM]
Journal title :
International Review of Law and Economics
Pages :
105968
Publisher :
Elsevier
Publication date :
2021-03
ISSN :
0144-8188
English keyword(s) :
IFRS
Bank debt
Non-listed entities
HAL domain(s) :
Sciences de l'Homme et Société/Gestion et management
English abstract : [en]
In 2005, International Financial Reporting Standards (IFRS) have been legally adopted by listed firms to facilitate the harmonization of accounting practices. However, IFRS remain an option for non-listed firms in some ...
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Language :
Anglais
Peer reviewed article :
Oui
Audience :
Internationale
Popular science :
Non
Collections :
Source :
Harvested from HAL