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Publisher: Routledge, part of the Taylor & Francis Group

Volume 47, Number 1, 2 January 2017

Are international accounting standards more credit relevant than domestic standards?
pp. 1-29(29)
Authors: Florou, Annita; Kosi, Urska; Pope, Peter F.

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Re-theorizing the configuration of organizational fields: the IIRC and the pursuit of ‘Enlightened’ corporate reporting
pp. 30-63(34)
Authors: Humphrey, Christopher; O’Dwyer, Brendan; Unerman, Jeffrey

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On the IASB’s construction of legitimacy – the case of the agenda consultation project
pp. 64-90(27)
Authors: Pelger, Christoph; SpieƟ, Nicole

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Mandatory IFRS adoption: the trade-off between accrual-based and real earnings management
pp. 91-121(31)
Authors: Ipino, Elisabetta; Parbonetti, Antonio

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