Saccon, Chiara; Dima, Åžtefana Maria - In: International Journal of Economics and Business Research 9 (2015) 2, pp. 158-169
The core argument of this paper is that International Financial Reporting Standards (IFRSs) are designed to provide relevant financial information to a wide range of users. The higher the quality of the information supplied by financial reporting, the better the outcomes of the decision-making...