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The Role of Accounting Information and the Relevance of Ifrs

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Paperback
The Role of Accounting Information and the Relevance of Ifrs by Benetti Cristiane
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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
Audience
  • General (US: Trade)
Country of Publication
United States
Illustrations
black & white illustrations
Imprint
Lap Lambert Academic Publishing
Pages
264
Dimensions
152x229x15
ISBN-13
9783659391910
Product ID
22911913

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