Has accounting quality increased in Europe after IFRS adoption?

Raffournier Bernard/ Financial ReportingRiviste /Fascicolo: 2-2013

Since 2005, European listed companies must comply with IFRS in the preparation of their consolidated financial statements. The objective of this note is to provide a short synthesis of the effects of IFRS adoption on the quality of financial reporting in Europe. A comprehensive review of available empirical evidence has recently been published (Brüggemann et al., 2013). I will thus only mention a limited number of studies and outline some lessons that can be drawn from their results. […]

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By | 2017-12-27T14:49:03+01:00 December 27th, 2017|0 Comments

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