Parcourir par sujet "Accounting policy choice"
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Accounting disclosure and firms' financial attributes: Evidence from the UK stock market
(2008)This paper focuses on the disclosure of accounting information in the financial statements of UK firms. The primary objective of the study is to analyse the financial characteristics of firms that provide extensive ... -
Voluntary IAS 1 accounting disclosures prior to official IAS adoption: An empirical investigation of UK firms
(2010)This paper focuses on firms' voluntary compliance with the reporting requirements of the International Accounting Standard (IAS) 1 before the official adoption of IASs. The paper seeks to identify the motives for the ...