The Economic Consequences of IFRS: The Impact of IAS 32 on Preference Shares in the Netherlands
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KeywordsAccounting Changes; Economic Consequences; IAS 32; IFRS; Magnitude Effect; Preference Shares;
- M - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2006-09-11 (Accounting & Auditing)
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