First-time adoption of IFRS, managerial incentives, and value-relevance: Some French evidence

Journal of International Accounting Research

Volumn 8, Issue 2, 2009, Pages 1-22

  Cormier, Denis ^a   Demaria, Samira ^b   Lapointe Antunes, Pascale ^c   Teller, Robert ^b  

^a UNIVERSITÉ DU QUÉBEC À MONTRÉAL   (Canada)

^b UNIVERSITÉ CÔTE D'AZUR   (France)

^c BROCK UNIVERSITY   (Canada)

Author keywords

Accounting choices; IFRS 1; Mandatory equity adjustments; Optional exemptions

Indexed keywords

EID: 80052836909     PISSN: 15426297     EISSN: 15588025     Source Type: Journal    
DOI: 10.2308/jiar.2009.8.2.1     Document Type: Article

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