International financial reporting standards and financial information quality: principles versus rules-based standards
The objective of the present study is to examine whether the adoption of International Financial Reporting Standards (IFRS) increases financial information quality. The IFRS brings about substantial changes in accounting standards. One of the prominent features of the system is that it results in th...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Penerbit Universiti Kebangsaan Malaysia
2013
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| Online Access: | http://journalarticle.ukm.my/6988/ http://journalarticle.ukm.my/6988/ http://journalarticle.ukm.my/6988/1/4988-13955-1-PB.pdf |