Earnings Quality Across Different Reporting Regimes: Listed, Large Private, Medium-Sized, Small and Micro Companies in the UK
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DOI: 10.1108/jaar-02-2015-0009
Abstract: Since the UK Companies Act 1981, there has developed a multi-tier framework for financial reporting. IFRS is designed for listed companies, there is a GAAP for large private and medium sized companies, and the FRSSE… read more here.
Keywords: reporting; quality; medium sized; large private ... See more keywords