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Christopher W. Nobes and Christian Stadler: The qualitative characteristics of financial information and managers' accounting decisions: evidence from IFRS policy changes

Published on: 02 Oct 2014

This paper was presented at the IASB Research Forum held on 2 October 2014. It offers the first empirical study that uses publicly available data to provide direct evidence about the role of the qualitative characteristics of financial information in managements' accounting decisions.

Please click to download The qualitative characteristics of financial information and managers' accounting decisions: evidence from IFRS policy changes from the IASB's website.

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