ISSN 0001-4788 (Print); ISSN 2159-4260 (Online)
Publisher: Routledge, part of the Taylor & Francis Group
Are international accounting standards more credit relevant than domestic standards? pp. 1-29(29) Authors: Florou, Annita; Kosi, Urska; Pope, Peter F.
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
On the IASB’s construction of legitimacy – the case of the agenda consultation project pp. 64-90(27) Authors: Pelger, Christoph; Spieß, Nicole
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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