The Impact Of IFRS Adoption On Accounting Quality Год выпуска: 2012Автор: Erick OutaИздательство: LAP Lambert Academic PublishingСтраниц: 364ISBN: 9783847374930Описание This book contributes to the debates on the impact of the adoption of International Financial Reporting Standards (IFRS) on accounting quality. It improves on previous quantitative methods and testing conditions to find out whether IFRS has improved the quality of accounting in addition to using qualitative methods to verify the findings. The study has applied data from Kenya, but the approach and analysis is global thus, making the book widely acceptable around the world. The apex of the book is the measurement of the impact that IFRS adoption has had on the accounting quality for companies listed in Kenya and how these compares with the rest of the word. The global comparative theme is consistent throughout the book. This book is relevant for post-graduate students, professional and corporate accounting professionals, regulators of financial markets, accounting institutes, standard setting bodies and researchers in the area of financial reporting.
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