Complex information and accounting standards : evidence from UK narrative reporting
Ekaete Efretuei, Abel Usoro, Christina Koutra
| Year of publication: |
2022
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|---|---|
| Authors: | Efretuei, Ekaete ; Usoro, Abel ; Koutra, Christina |
| Published in: |
South African journal of accounting research. - Abingdon : Routledge, Taylor & Francis Group, ISSN 2376-3981, ZDB-ID 2822517-X. - Vol. 36.2022, 3, p. 171-194
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| Subject: | accounting narratives | complexity | information | International Financial Reporting Standards (IFRS) | obfuscation | readability | Rechnungswesen | Accounting | IFRS | Informationswert | Information value |
freely available
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/10291954.2021.1970450 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013454222