Impact of IFRS on the quality of financial information in the United Kingdom and France: Evidence from a new perspective
Purpose: To assess the impact of the mandatory adoption of the International Financial Reporting Standards (IFRS) on the quality of the financial information available on listed companies in the UK and France. Design/methodology/approach: This research uses panel regressions to analyze the relations...
| Main Authors: | , |
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| Format: | Article |
| Language: | Catalan |
| Published: |
OmniaScience
2017-10-01
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| Series: | Intangible Capital |
| Subjects: | |
| Online Access: | http://www.intangiblecapital.org/index.php/ic/article/view/939 |