I would like to understand in which way the adoption of IAS/IFRS has improve the Corporate Governance and make a classification of more interesting papers in which the authors talk about this argument. Can you suggest me some interesting articles/papers?
Following your topic my opinion is search for deep data regarding the information management theories in corporate system, even touching a bit the quality management system as well. Here you can find proper details and you can build a vivid pictured related to the corporate additional values due to IFRS implementation, in data recording and reporting procedures at least.
Good luck! Regards, C.
Thank you Mr. Popa.
Do you have some articles about this debate?
Take care,
S.
Carmona, S., & Trombetta, M. (2008). On the global acceptance of IAS/IFRS accounting standards: The logic and implications of the principles-based system. Journal of Accounting and Public Policy, 27(6), 455-461.
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