Who Keeps UK GAAP Alive and Why? Evidence on IFRS Non-Adoption from the UK

• In Event: IFRS Adoption 1

Abstract

in this paper we study incentives that drive reporting choices at UK publicly listed firms.

Authors

• Maria Wieczynska, Arizona State University

• Irene Karamanou, University of Cyprus

• Grace Pownall, Emory University

• Rachna Prakash, The University of Mississippi