Does IFRS increase transparency and consequently increase investor protection?
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International Financial Reporting Standards (IFRS) Adoption on Financial Decisions
IGI Global, Outa, E. Uchenna, M. Nnadi, S.
Iyoha Eds. Outa, Erick R. Available In. Christoph Sindezingue.
Does IFRS Increase Transparency And Consequently Increase Investor Protection? (German Edition):
IFRS supporters claim that a single accounting standard would increase the level of disclosure and hence, increase transparency and therefore investor protection. This paper strives to determine if IFRS increases investor protection through improvements in reporting transparency. Therefore, this paper focuses on the ability of IFRS to decrease earnings management, the main driver of investor protection.
The theoretical rationale gives an overview of earnings management, revealing its popularity among management.