Herath, Siriyama Kanthi; McCoy, Renee; Lucas, Shaniece M.; … - In: International Journal of Managerial and Financial Accounting 3 (2011) 3, pp. 304-322
This paper is centred on the research related to international financial reporting standards (IFRS). IFRS are of great usefulness for countries which do not have a national standards setting body as the preparation of accounting standards involves considerable cost and, it would not be...