The Role of IFRS on Financial Reporting Quality and Global Convergence: A Conceptual Review
This study examines the role of International Financial Reporting Standards on financial reporting quality and the global convergence. The IFRS adoption is already an issue of global relevance across countries of the world due to the quest for uniformity, reliability and comparability of financial s...
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Format: | Article |
Language: | English |
Published: |
Lembaga Pendidikan Profesional Cendekia Hotel and Business School
2019-01-01
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Series: | International Business and Accounting Research Journal |
Subjects: | |
Online Access: | http://ibarj.com/index.php/ibarj/article/view/65 |