Open AccessMeasuring The Quality of Financial Statements After the Conversion To IFRS, Case of Poland
Author(s) -
Roxana - Adriana PUIU,
Gabriel PETREA,
Diana SCURTU,
Maria – Nicoleta CRISTEA,
Remus – Andrei DOBRINOIU
Publication year - 2021
Publication title -
journal of financial studies and research
Language(s) - English
Resource type - Journals
ISSN - 2166-000X
DOI - 10.5171/2021.780830
Subject(s) - harmonization , accounting , international financial reporting standards , business , quality (philosophy) , finance , philosophy , physics , epistemology , acoustics
Financial reporting around the world tends toward harmonization. The output of this process is increasing the number of countries that decided to transfer their accounting framework into IFRS. This paper encompasses the study on how the conversion to IFRS has affected the quality of financial statements in Poland.