Enforcement of Accounting Standards in Europe: Capital-Market-Based Evidence for the Two-Tier Mechanism in Germany

Author: Hitz Jörg-Markus   Ernstberger Jürgen   Stich Michael  

Publisher: Routledge Ltd

ISSN: 1468-4497

Source: European Accounting Review, Vol.21, Iss.2, 2012-06, pp. : 253-281

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Abstract