Socio-Economic consequences of IFRSs

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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 originalAnglès
Títol de la publicacióThe Routledge Companion to Accounting, Reporting and Regulation
EditorTaylor and Francis Ltd.
Nombre de pàgines16
ISBN (electrònic)9781136243509
ISBN (imprès)9780415625739
Estat de la publicacióPublicada - 1 de gen. 2013
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