Jindrichovska, Irena; Kubickova, Dana - In: The international journal of management science and … (2013) 10, pp. 83-106
Financial Reporting Standards (IFRS) reporting rules on corporate financial statements and financial ratios in comparison to … countries on Europe yield different results and the impact of IFRS is not homogeneous due to different country backgrounds and … different socio-cultural traditions. The assumption that the impact of IFRS adoption correlates with membership in a certain …