Auflistung nach Autor "Pierre Thijssen M.W., Iatridis G.E."
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Conditional conservatism and value relevance of financial reporting: A study in view of converging accounting standards
Pierre Thijssen M.W., Iatridis G.E. (2016)This study examines the relationship between conditional conservatism and value relevance in the EU and US. Specifically, it investigates whether this relationship differs under US GAAP and IFRS compliance. In addition, ...