Effects of changes in financial statement aggregation under IFRS on the behaviour of non-professional and professional information users
Year of publication: |
2022
|
---|---|
Authors: | Yoo, Ji Seon ; Shim, Tae Sup |
Published in: |
Applied economics. - New York, NY : Routledge, ISSN 1466-4283, ZDB-ID 1473581-7. - Vol. 54.2022, 7, p. 733-748
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Subject: | Financial statement changes | footnote disclosure | IFRS | judgement | Jahresabschluss | Financial statement | Unternehmenspublizität | Corporate disclosure |
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