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1. 1. IFRS, enforcement, and their role for accounting quality and comparability

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Leonard La Roche; Jan Schotte; [2013]
   Keywords : accounting comparability; accounting quality; IFRS; enforcement; reporting incentives;

   Abstract : Whether IFRS have been associated with an increase in accounting quality and comparability is a debated topic. Prior research mostly shows positive capital market effects (Daske et al., 2011; Li, 2010). READ MORE