The qualitative characteristics of financial information, and managers’ accounting decisions:evidence from IFRS policy changes

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Nobes, Christopher ; Stadler, Christian (2015)

This is the first empirical study that uses publicly available data to provide direct evidence about the role of the qualitative characteristics (QCs) of financial information in managements’ accounting decisions. Based on 40,895 hand-collected IFRS (International Finan... View more
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