This paper focuses on the use of environmental information in investment decision making. The research approach employed was based on an experiment where three groups were asked to allocate investment funds between two companies based on financial accounts and information material from these...

The International Accounting Standards Board has as its mission the development of a singlet set of high quality standards to be applied consistently by companies globally. The purpose of this paper is to examine the implementation process to integrate IFRS in the smaller and developed countries...