Are international accounting standards more credit relevant than domestic standards?
Annita Florou, Urska Kosi, Peter F. Pope
págs. 1-29
Re-theorizing the configuration of organizational fields: the IIRC and the pursuit of ‘Enlightened’ corporate reporting
Chirstopher Humphrey, Brendan O'Dwyer, Jeffrey Unerman
págs. 30-63
On the IASB’s construction of legitimacy – the case of the agenda consultation project
Christoph Pelger, Nicole Spieß
págs. 64-90
Mandatory IFRS adoption: the trade-off between accrual-based and real earnings management
Elisabetta Ipino, Antonio Parbonetti
págs. 91-121