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Keywords: Cluster analysis
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Journal Articles
The impact of IFRS on the European Union: Is it related to the accounting tradition of the countries?
Available to Purchase
Journal of Applied Accounting Research (2009) 10 (1): 33–55.
Published: 29 May 2009
... apply a cluster analysis in order to group European countries on the basis of the different effects of IFRS application. Findings The results obtained show that the first application of IFRS has had different effects on the financial reporting among countries. The cluster analysis identifies four...
