Readability and understandability of notes to the financial statements
Accounting as a tool for communicating relevant information to multiple users must overcome issues and barriers of presenting such information. One of the issues is its understandability, once lack of understanding can impact decisions. However, understandability is not easily measured. Previous stu...
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Format: | Others |
Language: | en |
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Biblioteca Digitais de Teses e Dissertações da USP
2018
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Online Access: | http://www.teses.usp.br/teses/disponiveis/12/12136/tde-30072018-105221/ |