Unintended consequences of changing accounting standards: The case of fair value accounting and mandatory dividends

Abacus

Volumn 50, Issue 3, 2014, Pages 341-367

  Goncharov, Igor ^a   van Triest, Sander ^b  

^a WHU OTTO BEISHEIM SCHOOL OF MANAGEMENT   (Germany)

^b UNIVERSITY OF AMSTERDAM   (Netherlands)

Author keywords

Dividend policy; Fair value accounting; IFRS; Mandatory dividends.

Indexed keywords

EID: 84925303103     PISSN: 00013072     EISSN: 14676281     Source Type: Journal    
DOI: 10.1111/abac.12033     Document Type: Article

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