Impact of IFRS on the quality of financial information in the United Kingdom and France: Evidence from a new perspective
Héctor Fabio Perafán Peña
Julián Benavides Franco
- Publisher: OmniaScience
(issn: 1697-9818, eissn: 1697-9818)
A | Earnings management | Business enterprises--Finance | Empreses -- Finances | International financial reporting standards | Financial information quality | IFRS adoption | Financial information quality, Earnings management, and IFRS adoption | General Works
Purpose: To assess the impact of the mandatory adoption of the International Financial
Reporting Standards (IFRS) on the quality of the financial information available on listed
companies in the UK and France.
Design/methodology: This research uses panel regres...