International financial reporting standards and financial information quality: principles versus rules-based standards

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International financial reporting standards and financial information quality: principles versus rules-based standards

The objective of the present study is to examine whether the adoption of International Financial Reporting Standards (IFRS) increases financial information quality. The IFRS brings about substantial changes in accounting standards. One of the prominent features of the system is that it results in th...

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Bibliographic Details
Main Authors:	Seyed Sajad Ebrahimi Rad, Zaini Embong
Format:	Article
Language:	English
Published:	Penerbit Universiti Kebangsaan Malaysia 2013
Online Access:	http://journalarticle.ukm.my/6988/ http://journalarticle.ukm.my/6988/1/4988-13955-1-PB.pdf

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