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Keywords: IFRS transition
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2012) 27 (6): 573–597.
Published: 22 June 2012
...George Emmanuel Iatridis Purpose The purpose of this study is to investigate how the provision of voluntary International Financial Reporting Standard (IFRS) disclosures in the pre‐adoption period has affected the IFRS transition process of UK listed firms. The study also seeks to identify...
