Fox, Alison; Hannah, Gwen; Helliar, Christine; … - In: Journal of Applied Accounting Research 14 (2013) 1, pp. 86-101
Purpose – The purpose of this paper is to examine the opinions of national stakeholders on the costs and benefits of … Ireland) and Italy. Findings – There were some differences in the experiences of IFRS implementation between stakeholders from … different countries. However, there was widespread agreement that costs exceeded the benefits of reporting under the new …