Uncertainty, financial reporting quality and accounting enforcement: Evidence from the European Union
Research Question: What is the impact of uncertainty on the quality of financial reporting in the European Union and whether accounting enforcement is a critical factor? Motivation: The advances made by the European Union (EU) in the field of financial reporting have shown the commitment to improve...
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| Format: | Article |
| Language: | English |
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Bucharest University of Economic Studies
2024-09-01
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| Series: | Contabilitate şi Informatică de Gestiune |
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| Online Access: | http://online-cig.ase.ro/jcig/art/23_3_8.pdf |