Performance Reporting Choices after the Adoption of IAS 1 Revised: Comparative Evidence from Europe and the USA
Motivated by the issuance of International Accounting Standard 1 revised, this paper investigates reporting choices on the Comprehensive Income of listed companies from Europe and the USA. This research aims at verifying the effects of the requirements issued by the International Accounting Standar...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
EconJournals
2017-08-01
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| Series: | International Journal of Economics and Financial Issues |
| Online Access: | http://mail.econjournals.com/index.php/ijefi/article/view/5053 |