The impact of IFRS on the analysts' information environment: the role of accounting policies and corporate disclosure
The thesis presents the results of a study on the impact of International Financial Reporting Standards on the analysts information environment. The analysis is concentrated on the role of specific IFRSs and corporate disclosure. The effect of IFRS adoption on the information asymmetry between firms...
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Format: | Default Thesis |
Published: |
2016
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Online Access: | https://hdl.handle.net/2134/23881 |
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