MEASUREMENT OF FINANCIAL REPORTING QUALITY BASED ON IFRS CONCEPTUAL FRAMEWORK’S FUNDAMENTAL QUALITATIVE CHARACTERISTICS

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Alexios KYTHREOTIS (2014)

The IASB creates the standards and the conceptual framework in an attempt to create higher quality financial statements. Through this article, the extent to which this objective has been achieved is examined. An important characteristic of this research is the fact that... View more
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