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Author Benetti, C.
Source Hyper Articles en Ligne (HAL)
Content type Text
File Format PDF
Language English
Subject Keyword Economic implications ♦ corporate financial reporting ♦ brazil ♦ europe ♦ financial markets ♦ shs ♦ Humanities and Social Sciences/Business administration
Abstract The main objective of this study is to determine how the people involved in the accounting process consider the role of accounting information in an economic environment where capital markets play a major role. The study is also aimed at determining whether International Financial Reporting Standards (IFRS) will help fulfill this role. To this end, we compare the perceptions of financial officers, financial analysts and auditors, using Europe as a proxy for a highly developed capital market environment and Brazil as a proxy for a less developed capital market environment
Educational Use Research
Learning Resource Type Article
Publisher Date 2010-01-01