Πλοήγηση ανά Θέμα "M41"
Αποτελέσματα 1-2 από 2
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Financial crisis and accounting quality: Evidence from five European countries
(2013)This study investigates how the economic crisis affects the scope for earnings manipulation and the value relevance of reported financial numbers for companies that are audited by a big 4 auditor. The analysis is focused ... -
International Financial Reporting Standards and the quality of financial statement information
(2010)This study focuses on the adoption of the International Financial Reporting Standards (IFRSs) in the UK and concentrates in the switch from the UK GAAP to IFRSs. The study seeks to determine whether IFRS adoption leads to ...