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The Use of Accounting Policy Options under IFRS in Europe: Do Country, Industry, and Topic Factors Matter?

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  • Karsten Eisenschmidt
  • Joanna Krasodomska

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  • Karsten Eisenschmidt & Joanna Krasodomska, 2021. "The Use of Accounting Policy Options under IFRS in Europe: Do Country, Industry, and Topic Factors Matter?," Contemporary Economics, Vizja University, vol. 15(3), September.
    • Handle: RePEc:wyz:journl:id:659
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    References listed on IDEAS

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    1. Christopher Nobes, 2011. "IFRS Practices and the Persistence of Accounting System Classification," Abacus, Accounting Foundation, University of Sydney, vol. 47(3), pages 267-283, September.
    2. Erlend Kvaal & Christopher Nobes, 2010. "International differences in IFRS policy choice: A research note," Accounting and Business Research, Taylor & Francis Journals, vol. 40(2), pages 173-187.
    3. Richard D. Morris & Isabel Gordon, 2006. "Equity accounting adoption in regulated and unregulated settings: an empirical study," Abacus, Accounting Foundation, University of Sydney, vol. 42(1), pages 22-42, March.
    4. Christian Stadler & Christopher W. Nobes, 2014. "The Influence of Country, Industry, and Topic Factors on IFRS Policy Choice," Abacus, Accounting Foundation, University of Sydney, vol. 50(4), pages 386-421, December.
    5. Christopher Nobes, 2006. "The survival of international differences under IFRS: towards a research agenda," Accounting and Business Research, Taylor & Francis Journals, vol. 36(3), pages 233-245.
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