The impact of international financial reporting standards on the quality of financial information

Authors

DOI:

https://doi.org/10.26485/SPE/2019/112/14

Keywords:

quality determinants; quality of financial results; financial reporting quality

Abstract

The quality of financial information is becoming increasingly important in modern day economics. Accounting systems used in businesses are imperative to acquire financial information, but the quality of data gained through these systems is subject to multiple factors. Research suggests that these factors can be linked to the size of the reporting businesses, as well as other, broader conditions: macroeconomic, cultural, institutional, and legal factors. This study focuses on the financial data quality and its correlation between using the International Financial Reporting Standards (IFRS) as well as other business determinants.

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Published

2019-11-11

How to Cite

Gołębiowski, B. (2019). The impact of international financial reporting standards on the quality of financial information. Studia Prawno-Ekonomiczne, 112, 241–259. https://doi.org/10.26485/SPE/2019/112/14

Issue

Section

ARTICLES - THE ECONOMICS