之前求助了这篇文章。但是是杂志之前的讨论稿。如果有同学能找到发在杂志上的文章请不吝相授。可以自己添加论坛币。
【题名】Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research
【作者】Ulf Brüggemanna*, Jörg-Markus Hitzb &Thorsten Sellhornc
【来源】
European Accounting ReviewVolume 22, Issue 1, 2013:pages 1-37