Empirical studies on economic consequences of accounting standards
This thesis consists of three self-contained studies on economic consequences of accounting standards. The first study jointly examines the informational value of pension liability recognition mandated in France under IFRS and its effect on firms’ financing decisions. We argue that changes in pensio...
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Lancaster University
2012
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| Online Access: | http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.658054 |