为什么企业很少自愿采用IFRS?学术界发现显著收益且成本似乎很低

Why do firms rarely adopt IFRS voluntarily? Academics find significant benefits and the costs appear to be low

Review of Accounting Studies · 2012
被引 78
人大 A-FT50ABS 4
会计公司金融国际财务报告准则资本市场