Callao, Susana; Ferrer, Cristina; Jarne, José I.; … - In: Journal of Applied Accounting Research 10 (2009) 1, pp. 33-55
Purpose – The purpose of the this paper is to discover the quantitative impact of International Financial Reporting Standards (IFRS) on financial reporting of European countries and evaluate if this impact is connected with the traditional accounting system in which each country is classified,...