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- Title
The interrelation between the IFRS Conceptual Framework’s Fundamental Qualitative Characteristics and Financial Reporting Quality; An Empirical Investigation of 15 European Countries .
- Authors
Kythreotis, A.; Constantinou, C.
- Abstract
The International Accounting Standards and the Conceptual Framework have been adopted in an attempt to create higher quality financial statements. The article examines the extent to which this objective has been achieved in 15 European countries. The main contribution of this research is that the quality of financial statements is examined in the light of the Conceptual Framework. Secondly, the article highlights the conflict between the existing methods for measuring reliability and the definition of reliability given by the Conceptual Framework. Lastly, the relationship between quality and the level of corruption is tested.
- Subjects
INTERNATIONAL accounting standards; FINANCIAL statements; INDUSTRIAL management; FINANCIAL markets; CORRUPTION
- Publication
Market: International Journal of Business, 2020, Vol 1, p2
- ISSN
2547-9202
- Publication type
Article