Do IFRS Promote Transparency? Evidence from the Bankruptcy Prediction of Privately Held Swedish and Norwegian Companies

Do IFRS Promote Transparency? Evidence from the Bankruptcy Prediction of Privately Held Swedish and Norwegian Companies

The purpose of our paper is to investigate whether any differences between International Financial Reporting Standards (IFRS) and local Generally Accepted Accounting Principles (GAAP) impact the transparency of financial reporting of non-listed companies through bankruptcy prediction. This contribut...

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Bibliographic Details
Main Authors: Akarsh Kainth, Ranik Raaen Wahlstrøm
Format: Article
Language:English
Published: MDPI AG 2021-03-01
Series:Journal of Risk and Financial Management
Subjects:
IFRS
accounting standards and principles
bankruptcy prediction
transparency
privately held companies
Norwegian GAAP
Online Access:https://www.mdpi.com/1911-8074/14/3/123

Internet

https://www.mdpi.com/1911-8074/14/3/123

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