Work

The quality of information about business combinations under common control (BCUCC) disclosed under International Financial Reporting Standards (IFRS)

Year: 2018

Type: article

Abstract: Purpose – The assessment of the quality of disclosures about BCUCC presented in financial statements of companies using IFRS. Design/Methodology/approach – Analysis of literature and legal regulations, content analysis, deductive and inductive reasoning. Findings – The research results indicate the low quality of disclosure on the subject, which may negatively affect the usefulness of information provided to the users. Originality/value – The result of the research may be used to improve the current situation.

Source: Zeszyty Naukowe Uniwersytetu Szczecińskiego. Finanse, Rynki Finansowe, Ubezpieczenia

DOI: 10.18276/frfu.2018.94/1-09

Author: Magdalena Janowicz

Institution: University of Szczecin

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W2918601753

FWCI: 1.484

Cites: 5

Cited by: 3

Related to: 10