Cover Image
QR Code

International financial reporting standards and experts’ perceptions of disclosure quality.

From 2005, over 7,000 listed firms in the European Union and many more around the world are required to adopt International Financial Reporting Standards (IFRS). The introduction of a uniform accounting regime is expected to ensure greater comparability and transparency of financial reporting around...

Full description

Published in:Abacus Vol. 42; no. 3/4; pp. 461 - 499
Main Authors: Daske, Holger, Gebhardt, Günther
Format: Article
Published: Wiley-Blackwell Sep/Dec2006
Subjects:
Accounting standards
International accounting standards
Financial statements
Disclosure in accounting
Fair presentation
United States
European Union countries
Online Access:View this record in EBSCOhost