Business & Economics Books:

The Role of Accounting Information and the Relevance of Ifrs

Format

Paperback

Customer rating

Click to share your rating 0 ratings (0.0/5.0 average) Thanks for your vote!

Share this product

The Role of Accounting Information and the Relevance of Ifrs by Benetti Cristiane
Save $34
$120.99 was $154.99

or 4 payments of $30.25 with . Learn more

In stock with supplier

The item is brand new and in-stock with one of our preferred suppliers. The item will ship from the Mighty Ape warehouse within the timeframe shown below.

Usually ships within 2-3 weeks

Availability

Delivering to:

Estimated arrival:

  • Around 28 Jan to 4 Feb using standard courier delivery
    Unlikely to arrive before Christmas

Description

The main objective of this study is to determine how individuals involved in the accounting process view the role of accounting information in an economic environment where capital markets are dominant. The study also attempts to determine whether International Financial Reporting Standards (IFRS) play a part in fulfilling this role. To this end, I compare the perceptions of financial officers, financial analysts and auditors from twenty distinctly market environments. By means of a survey, I investigate whether producers of accounting data (financial officers), users of that data (financial analysts), and controllers of accounting information (auditors) share the same views on the usefulness and goals of the financial accounting process. Extending the study to several countries is a useful means for determining whether and how the economic environment affects the respondents' views of accounting information. I use descriptive statistics, univariate tests and multiple correspondence analyses (MCA) to analyze the responses to our multiple-choice questions. Results suggest that respondents' activity has less influence on their answers than the country where they are located.
Release date Australia
September 19th, 2014
Country of Publication
United States
Illustrations
black & white illustrations
Imprint
LAP Lambert Academic Publishing
Pages
264
Dimensions
152x229x15
ISBN-13
9783659391910
Product ID
22911913

Customer reviews

Nobody has reviewed this product yet. You could be the first!

Write a Review

Marketplace listings

There are no Marketplace listings available for this product currently.
Already own it? Create a free listing and pay just 9% commission when it sells!

Sell Yours Here

Help & options

  • If you think we've made a mistake or omitted details, please send us your feedback. Send Feedback
  • If you have a question or problem with this product, visit our Help section. Get Help
  • Seen a lower price for this product elsewhere? We'll do our best to beat it. Request a better price
Filed under...