Accrual anomaly and mandatory adoption of IFRS: Evidence from Germany
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DOI: 10.1016/j.adiac.2019.100445
Abstract: Abstract This study examines the effect of mandatory adoption of IFRS on the accrual anomaly in Germany. Using the setting in Germany between 2002 and 2008, we find that the accrual anomaly occurs between 2002… read more here.
Keywords: adoption; accrual anomaly; mandatory adoption; adoption ifrs ... See more keywords