文章基本信息

标题：The Quality of IFRS Financial Reporting
本地全文：下载
作者：Khaled Aljifri
期刊名称：Journal of Accounting & Marketing
印刷版ISSN：2168-9601
出版年度：2012
卷号：1
期号：2
页码：e107-e107
DOI：10.4172/jamk.1000e107
出版社：OMICS Group
摘要：Theoretical argument suggests that adoption of InternationalFinancial Reporting Standards (IFRS) will enhance the quality offinancial reporting [1,2]. The argument is based on the notion that usinga common accounting standard is expected to improve the quality offinancial reporting. On the other hand, several studies have argued thatthe adoption of IFRS will create room for manipulating accountingnumbers, because IFRS is a principle-based set of standards. In otherwords, IFRS encourages managers to be creative and to use professionaljudgment, which will decrease the comparability, transparency,relevance and reliability of financial information, and hence have animpact on the quality of reporting [3,4]. The key question is whetherIFRS reports improve the quality of published financial information.