Resum
The objective of this chapter is to outline a map of the literature on possible social and economic consequences of the adoption and implementation of IFRSs. Although probably older, the concept of economic consequences gained prominence in the late 1970s after publications by Wyatt (1977), Rappaport (1977) and Zeff (1978). Zeff (1978: p. 56) defined economic consequences as the impact of accounting reports on the decision-making behavior of business, government, unions, investors and creditors.
Idioma original | Anglès |
---|---|
Títol de la publicació | The Routledge Companion to Accounting, Reporting and Regulation |
Editor | Taylor and Francis Ltd. |
Pàgines | 437-452 |
Nombre de pàgines | 16 |
ISBN (electrònic) | 9781136243509 |
ISBN (imprès) | 9780415625739 |
DOIs | |
Estat de la publicació | Publicada - 1 de gen. 2013 |
Publicat externament | Sí |