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This table shows the results of univariate analysis of relations between financial reporting complexity, accounting expertise, and financial reporting outcomes variables. Panel A reports the mean values of the variables of interest tabulated by terciles of financial reporting complexity variable (Complexity).
| NOME DEL FILE | Financial reporting and accounting standards.pdf |
| DIMENSIONE | 6,25 MB |
| ISBN | 9788892107342 |
| AUTORE | none |
| DATA | 2017 |
Financial statements have incredible importance for both internal and external stakeholders. They basically are a report card for the company. So it is important that they are regulated and do not report misleading information. And the Accounting Standards (AS) provide us with a framework for this regulation.