Amat, Oriol; Perramon, Jordi; Gowthorpe, Catherine - In: Journal of Applied Accounting Research 8 (2007) 3, pp. 93-115
Accounting regulation is a highly topical issue for listed companies in Europe. From 1 January 2005 all companies listed in the EU member states have been required to produce financial reports compliant with international accounting standards. Financial reports will be comparable with each other...