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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...

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Publicado en:Abacus Vol. 42; no. 3/4; pp. 461 - 499
Autores principales: Daske, Holger, Gebhardt, Günther
Formato: Artículo
Publicado: Wiley-Blackwell Sep/Dec2006
Materias:
Accounting standards
International accounting standards
Financial statements
Disclosure in accounting
Fair presentation
United States
European Union countries
Acceso en línea:Ver este registro en EBSCOhost