Warwick John Stent

Massey University

Private Bag 11 222

Palmerston North, Manawatu 4442

New Zealand

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Insights into Accounting Choice from the Adoption Timing of International Financial Reporting Standards

Accounting & Finance, Vol. 57, pp. 255-276, 2017
Number of pages: 22 Posted: 05 Apr 2017
Warwick John Stent, Michael E. Bradbury and Jill Hooks
Massey University, Massey University and Massey University
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Abstract:

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Accounting choice, Contracting costs, Costs and benefits, International Financial Reporting Standards adoption