Chan A.L.-C.Hsu A.W.-H.Lee E.2020-05-292020-05-292015https://scholars.lib.ntu.edu.tw/handle/123456789/495266[SDGs]SDG17Mandatory adoption of IFRS and timely loss recognition across Europe: The effect of corporate finance incentivesjournal article10.1016/j.irfa.2015.02.002https://www2.scopus.com/inward/record.uri?eid=2-s2.0-84923041307&doi=10.1016%2fj.irfa.2015.02.002&partnerID=40&md5=8d2be4ba97094a1c5e479663a44f5a4f