Effect of IFRS adoption on financial reporting quality
نویسندگان
چکیده
منابع مشابه
Mandatory IFRS Adoption and Financial Statement Comparability
This study examines whether mandatory adoption of International Financial Reporting Standards (IFRS) leads to capital market benefits through enhanced financial statement comparability. UK domestic standards are considered very similar to IFRS (Bae et al. 2008), suggesting any capital market benefits observed for UK-domiciled firms are more likely attributable to improvements in comparability (...
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ژورنال
عنوان ژورنال: Accounting Research Journal
سال: 2016
ISSN: 1030-9616
DOI: 10.1108/arj-03-2014-0029