∗Tel.: +30 210 820 3453; fax: +30 210 823 0966.E-mail address: ededoulis@aueb.gr1Quoted in Michel Prada’s 2013 “Chairman of the Trustees” speech at the Financial Accounting Standards Foundation in Tokyo, Japan: “À lacarte accounting will not deliver globally consistent standards” available at http://www.ifrs.org/The-organisation/Members-of-the-IASB/IASB-speeches/Pages/IASB-speeches.aspx.
http://dx.doi.org/10.1016/j.accfor.2015.11.003
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