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Saha et al., 2019 - Google Patents

Disclosure overload? An empirical analysis of international financial reporting standards disclosure requirements

Saha et al., 2019

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Document ID
12176668790510080969
Author
Saha A
Morris R
Kang H
Publication year
Publication venue
Abacus

External Links

Snippet

Despite the positive effects of the adoption of International Financial Reporting Standards (IFRS) noted in the literature, standard setters have issued reports suggesting that the required disclosures in IFRS have become too burdensome and should be reduced. We …
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