Highlighting the Concrete Language in IFRS Based Footnote. Would that Really Help to Increase Willingness to Invest?

Highlighting the Concrete Language in IFRS Based Footnote. Would that Really Help to Increase Willingness to Invest?

IFRS (International Financial Reporting Standards) suggests that financial footnotes should present the necessary and relevant information for decision makers by using plain and concrete language. Thus, this study presents the empirical evidence that highlighting concrete language in an IFRS based f...

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Bibliographic Details
Main Author: Emre CENGİZ
Format: Article
Language:English
Published: Dogus University 2019-01-01
Series:Doğuş Üniversitesi Dergisi
Subjects:
Financial footnote
Investor Competence
Concrete Language
Online Access:http://journal.dogus.edu.tr/index.php/duj/article/view/1058/pdf

Internet

http://journal.dogus.edu.tr/index.php/duj/article/view/1058/pdf

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