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Ball, Ray, Li, Xi ORCID: 0000-0002-9870-9661 and Shivakumar, Lakshmanan
(2015)
Contractibility and transparency of financial statement information prepared under IFRS: evidence from debt contracts around IFRS adoption.
Journal of Accounting Research, 53 (5).
915 - 963.
ISSN 0021-8456