IAS/IFRS and Financial Reporting Quality: Lessons from the European Experience.

Article, Preprint OPEN
Palea, Vera (2013)
  • Publisher: Elsevier
  • Journal: China Journal of Accounting Research, volume 6, issue 4, pages 247-263 (issn: 1755-3091)
  • Related identifiers: doi: 10.1016/j.cjar.2013.08.003
  • Subject: Value-relevance | Accounting. Bookkeeping | European Regulation 1606/2002 | G10 | Financial Reporting Quality; IFRS; Value-relevance; EuropeaRegulation 1606/2002 | M41 | Financial reporting quality | IAS/IFRS | HF5601-5689
    • ddc: ddc:650

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 ac... View more
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