00459nam a2200133Ia 4500008004100000100001900041245009600060245006800156260003700224260000900261300002400270650001600294650001500310170224s9999    xx            000 0 und d  aNiclas Hellman 4aThe persistence of international accounting differences as measured on transition to IFRS    cNiclas Hellman, Sidney J. Gray, Richard D. Morris & Axel Haller  bAccounting and Business Research  c2015  a45:2, pages 166-195  xAccountancy  xAccounting