Browsing 1 USN ansatte by Subject "IFRS"

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The shift of accounting models and accounting quality: the case of Norwegian GAAP

Stenheim, Tonny; Madsen, Dag Øivind (Journal article; Peer reviewed, 2017)

This paper investigates the change in accounting quality w hen firms shift from a revenue - oriented historical cost accounting regime as Norwegian GAAP (NGAAP) to a balance - oriented fair value accounting regime as ...