How has IFRS impacted financial reporting for unlisted entities?
This paper addresses the question whether adoption of International Financial Reporting Standards (IFRS) is associated with low earnings management in unlisted companies in three European countries. Therefore, this paper investigates whether companies that have adopted IFRS voluntarily engage signif...
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| Format: | Article |
| Language: | English |
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Bucharest University of Economic Studies
2018-03-01
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| Series: | Contabilitate şi Informatică de Gestiune |
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| Online Access: | http://cig.ase.ro/jcig/art/17_1_1.pdf |