The Impact of IFRS on Annual Report Length
The move to the NZ IFRS has been surrounded by complaints of too much information being provided. Thisis not simply a matter of the cost of providing the information, but the possibility of data overload. Dataoverload is an important issue as it impacts information search strategies and decision out...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Wollongong
2012-12-01
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| Series: | Australasian Accounting, Business and Finance Journal |
| Subjects: | |
| Online Access: | http://ro.uow.edu.au/aabfj/vol6/iss5/4 |