The Interrelation among Faithful Representation (Reliability), Corruption and IFRS Adoption: An Empirical Investigation

Article English OPEN
Alexios Kythreotis (2015)
  • Publisher: Eastern Macedonia and Thrace Institute of Technology
  • Journal: International Journal of Business and Economic Sciences Applied Research, volume 8, issue 1 August, pages 25-50 (issn: 2408-0098, eissn: 2408-0101)
  • Subject: M48 | IAS/IFRS Adoption, Faithful representation/reliability, Corruption, Conceptual framework | HF5001-6182 | Business | IAS/IFRS Adoption | Faithful representation/reliability | M41 | Corruption | Conceptual framework
    • jel: jel:M48 | jel:M41
      ddc: ddc:330

Purpose – The degree of corruption, among other things, indicates the non -implementation of laws, weak enforcement of legal sanctions and the existence of non-transparent economic transactions. Therefore, the expected change in reliability (faithful... View more
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