Impact of the mandatory adoption of IFRS on the quality of financial forecasts
This article analyses the impact of the mandatory adoption of IFRS on the quality of financial forecasts in the French context. Our sample includes SBF 120 companies monitored over the period 2002–2012. The quality of the financial forecasts was assessed through two important characteristics of the...
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| Format: | Article |
| Language: | English |
| Published: |
AIMS Press
2020-08-01
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| Series: | National Accounting Review |
| Subjects: | |
| Online Access: | https://www.aimspress.com/article/10.3934/NAR.2020006/fulltext.html |