Are changes in international accounting standards making them more complex?
Author:
Affiliation:
1. Advance/CSG, ISEG – Lisbon School of Economics & Management, Universidade de Lisboa, Lisboa, Portugal
Funder
Fundação para a Ciência e Tecnologia
Publisher
Informa UK Limited
Subject
Finance,Accounting
Link
https://www.tandfonline.com/doi/pdf/10.1080/01559982.2019.1573781
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1. Principles-Based versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions
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