Autore: Efretuei, Ekaete
Titolo: International Financial Reporting Standards
Periodico: Financial reporting
Anno: 2025 - Fascicolo: 1 - Pagina iniziale: 51 - Pagina finale: 79

Purpose: I examine whether sales manipulation in failed firms that adopted the International Financial Reporting Standards (IFRS) differ from that of failed firms that did not. This inquiry is motivated by a paucity of research on the consequences of IFRS reporting for failed firms given the recent changes in accounting standards affecting revenue recognition and normal levels of cash flows.




SICI: 2036-671X(2025)1<51:IFRS>2.0.ZU;2-N
Testo completo: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=77654&Tipo=Articolo PDF

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