García Jara, Elisa; Cuadrado Ebrero, Amparo; Eslava … - In: Journal of Financial Reporting and Accounting 9 (2011) 2, pp. 176-196
Purpose – This paper aims to analyze the quality of financial information using financial and economic ratios, assessing if the quality is affected by financial reporting standards. A group of factors that allow proving of the capacity of ratios to measure accounting information quality –...