IAS/IFRS and financial reporting quality: Lessons from the European experience
This paper discusses the effects of the adoption of IAS/IFRS in Europe on the quality of financial reporting. In doing so, it adopts the perspective of stock market investors and focuses on value-relevance research. The adoption of IAS/IFRS in Europe is an example of accounting standardization among...
| Published in: | China Journal of Accounting Research |
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| Main Author: | |
| Format: | Article |
| Language: | English |
| Published: |
Elsevier
2013-12-01
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| Subjects: | |
| Online Access: | http://www.sciencedirect.com/science/article/pii/S1755309113000300 |