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IFRS, IAS, accounting quality, international accounting
Fair Value, IFRS, Non-Financial Assets, Illiquid Assets
fair value, IFRS, non-financial assets, illiquid assets
Capital market regulation, Enforcement, Disclosure, Law and finance, European Union, Liquidity
International accounting, IFRS implementation, Regulation, Enforcement, Liquidity, European Union
debt contracting, mandatory accounting change, International Financial Reporting Standards
accounting-based covenants, private debt, financial contract design
International accounting, International accounting standards (IAS), International Financial Reporting Standards (IFRS)
Accounting harmonization, Regulation, IFRS, European Union, Labor migration and mobility
accounting harmonization, regulation, IFRS, European Union, labor migration and mobility
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Barth and Israeli Discussion, IFRS, Enforcement, International Accounting, Liquidity, Policy Implications, Identification
Financial contracting, incomplete contracts, accounting-based covenants, control allocation, contracting on accounting information
financial contracting, incomplete contracts, accounting-based covenants, control allocation, contracting on accounting information
Price Transparency Regulation; Pricing Policies; Nonprofit Accounting, Decoupling
Standard setting, GAAP changes, debt contracting, incomplete contract theory
Financial reporting enforcement, costs and benefits of enforcement, unintended consequences of regulation
Real effects, Dodd-Frank Act, mine safety, corporate social responsibility
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