Impact of IFRS on the quality of financial information in the United Kingdom and France: Evidence from a new perspective

Article Catalan; Valencian OPEN
Héctor Fabio Perafán Peña ; Julián Benavides Franco (2017)
  • Publisher: OmniaScience
  • Journal: Intangible Capital (issn: 1697-9818, eissn: 1697-9818)
  • Related identifiers: doi: 10.3926/ic.939
  • Subject: 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... View more
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