Socio-Economic consequences of IFRSs

S. Moya

doi:10.4324/9780203103203-34

Socio-Economic consequences of IFRSs

S. Moya^*

^*Corresponding author for this work

Research output: Book chapter › Chapter › peer-review

Abstract

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.

Original language	English
Title of host publication	The Routledge Companion to Accounting, Reporting and Regulation
Publisher	Taylor and Francis Ltd.
Pages	437-452
Number of pages	16
ISBN (Electronic)	9781136243509
ISBN (Print)	9780415625739
DOIs	https://doi.org/10.4324/9780203103203-34
Publication status	Published - 1 Jan 2013
Externally published	Yes

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10.4324/9780203103203-34

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Socio-Economic consequences of IFRSs

Abstract

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