In search of the invisible user of financial statements and his information needs. The (non)sense of different standards for listed and non-listed companies. Vrije Universiteit Brussel
In more than 100 countries, listed companies prepare their financial statements using IFRS. For non-listed companies, the situation is less harmonised. One of the arguments in favour of this distinct approach is that financial statements of listed and non-listed companies attract different users.
Empirical evidence to back up this assumption is, however, rare. This article contributes by empirically exploring whether this assumption is ...
Empirical evidence to back up this assumption is, however, rare. This article contributes by empirically exploring whether this assumption is ...