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The role of country-specific factors and the adoption of a global business language
(Association of Business Schools Finland, 2019)
- article
The global business world requires precise, reliable financial information. It has been argued that the International Financial Reporting Standards (IFRSs) and International Standards on Auditing (ISAs) are important tools ...
How has IFRS impacted financial reporting for unlisted entities?
(Editura ASE, 2018)
- article
This paper addresses the question whether adoption of International Financial Reporting Standards (IFRS) is associated with low earnings management in unlisted companies in three European countries. Therefore, this paper ...