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The Development of Accounting Quality of IAS and IFRS Over Time: the case of Germany.
(American Accounting Association, 2008)
We examine the characteristics of accounting amounts using a sample of German
companies reporting under IAS during 2000-2002 (IAS period), and IFRS during 2003-
2004 (IFRSvoluntary period) and 2005-2006 (IFRSmandatory ...