The Ifrs' Impact on Financial Reporting as well as the Asymmetry of Financial and Accounting Information

The Ifrs' Impact on Financial Reporting as well as the Asymmetry of Financial and Accounting Information

The mandatory adoption of IFRS represents an exogenous change in information asymmetry. As IFRS adoption is determined at the individual country level, it is less likely to reflect the endogenous preferences of a single entity. The asymmetry information redundance arises from three potential causes...

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Bibliographic Details
Main Authors: Gabriela Mangu (Giurea), Georgiana Janina Soare, Emanuel Catalin Ciobota
Format: Article
Language:English
Published: Danubius University 2023-03-01
Series:Acta Universitatis Danubius: Oeconomica
Subjects:
IFRS; financial reporting; information asimmetry; IASB; fair value
Online Access:https://dj.univ-danubius.ro/index.php/AUDOE/article/view/2183

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