Firm characteristics and compliance with IFRS 15 mandatory disclosures: Evidence from French firms
Research Question: Do firm characteristics affect compliance with IFRS 15 mandatory disclosures? Motivation: IFRS 15 became mandatory for annual periods beginning on or after January 1, 2018. It introduces new revenue recognition rules compared to the legacy standards and sets extensive disclosur...
| Päätekijät: | , |
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| Aineistotyyppi: | Artikkeli |
| Kieli: | English |
| Julkaistu: |
Bucharest University of Economic Studies
2024-06-01
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| Sarja: | Contabilitate şi Informatică de Gestiune |
| Aiheet: | |
| Linkit: | http://online-cig.ase.ro/jcig/art/23_2_2.pdf |