1
حسابداری و مالی::
استاندارد گزارشگری مالی بینالمللی
"In contrast to the work on disclosure regulation, there is a huge literature on the effects of reporting standards internationally; the worldwide adoption of IFRS is arguably one of the largest regulatory events in accounting history and not surprisingly has spawned a large literature on the economic consequences of financial reporting standards"
Renders and Gaeremynck (2007) examined how the earlier introduction of the IFRS (International Financial Reporting Standard) by European countries is tied with investor protection.
The research outcome shows that the IFRS is more likely adopted in countries with strong laws protecting investors and/or extensive corporate governance recommendations where the loss of private benefits following IFRS adoption is lower.
The results confirm that corporate governance recommendations are as effective as tough laws in stimulating IFRS adoption.
واژگان شبکه مترجمین ایران