• March 8th, 2016

The Impact of IFRS adoption on the quality of financial reporting and disclosure

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The International Financial Reporting Standards has become the de facto global standards for financial reporting. More than 100 countries require the use of IFRS by public listed firms, while most other jurisdictions allow the use of IFRS in at least some circumstances. Using the extant academic literature, critically appraise the impact of IFRS adoption on the quality of financial reporting and disclosure

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