Does IFRSs adoption contribute to the protection of minority investors?

The purpose of the present article is to analyse the connection between the protection of minority shareholders and International Financial Reporting Standards’ (IFRSs’) adoption. Thus, the authors estimate the status of IFRSs’ adoption for 109 countries and involve the Protecting Minority Investors...

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Bibliographic Details
Format: Article
Language:English
Published: Chamber of Financial Auditors of Romania 2018-08-01
Series:Audit Financiar
Subjects:
Online Access: http://revista.cafr.ro/temp/Article_9598.pdf