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| Tekijä: | Soderstrom, N.S. Sun, K.J. |
| Otsikko: | IFRS adoption and accounting quality: A review |
| Lehti: | European Accounting Review
2007 : VOL. 16:4, p. 675-702 |
| Asiasana: | accounting standards reporting quality regulations European Union |
| Kieli: | eng |
| Tiivistelmä: | 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). |
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