The impact of increased standard flexibility on disclosure practices : a comparison of the introduction of IFRS 8 in the UK, Germany, France and Italy and its impact on companies' segment disclosures
Following a series of reporting scandals in the early 2000s, several researchers studied the gradual shift toward more principles-based accounting systems. There seems to be a general belief that the adoption of international principles-based accounting standards will improve financial reporting qua...
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| Format: | Doctoral Thesis |
| Language: | English |
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Umeå universitet, Företagsekonomi
2015
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| Online Access: | http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-110694 http://nbn-resolving.de/urn:isbn:978-91-7601-371-7 |