The Interrelation among Faithful Representation (Reliability), Corruption and IFRS Adoption: An Empirical Investigation
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-representation) resulting fro...
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Format: | Article |
Language: | English |
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Eastern Macedonia and Thrace Institute of Technology
2015-08-01
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Series: | International Journal of Business and Economic Sciences Applied Research |
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Online Access: | http://ijbesar.teiemt.gr/docs/volume8_issue1/ifrs_adoption.pdf |