search query: @indexterm Quality / total: 1290
reference: 108 / 1290
| Author: | Soderstrom, N.S. Sun, K.J. |
| Title: | IFRS adoption and accounting quality: A review |
| Journal: | European Accounting Review
2007 : VOL. 16:4, p. 675-702 |
| Index terms: | accounting standards reporting quality regulations European Union |
| Language: | eng |
| Abstract: | In 2002, the European Union (EU) Parliament passed a regulation requiring accounts for all EU listed companies to use International Financial Reporting Standards (IFRS) for fiscal years after Jan, 2005. This paper presents a review of the literature on adoption of different Generally Accepted Accounting Principles (GAAP). |
SCIMA