期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2017
卷号：17
期号：2
语种：English
出版社：Ovidius University Press
摘要：The purpose of this paper is to analyze the scientific literature dedicated to IFRS implementation process in order to recognize and understand the impact of the norms related to the quality of the information presented in financial statements. The research methodology used for this purpose is based on an analysis of 24 academic papers published between 2000 and 2015,available on international scientific databases such as: Emerald,ScienceDirect,ProQuest and SSRN. The review presents the economic consequences of the quality accounting improvement as a result of the adoption of IFRS norms. In the same time,the disclosure of the information represents a significant role in lowering the cost of equity regarding the company’s economic level.
关键词：IFRS;quality of Information;cost of capital;disclosure of information
