The recent financial crisis highlights the tradeoff between ‘reliable' and ‘relevant' accounting and has sparked off an incessant debate. The pursuit of measuring ‘reliability' vis-à-vis ‘relevance' persistently comes under the focus of this study. This paper examines the inclusion of...

The study endeavours to bring out a critical synthesis of the effect of quality of financial reporting in the BRICS (Brazil, Russia, India, China, and South Africa) countries pertaining to the International Financial Reporting Standards (IFRS) adoption. BRICS is the group composed by the five...