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Accounting standaarden als governance mechanisme

Listed author(s):
  • A. Gaeremynck
  • S. Van der Meulen
Registered author(s):

    Binnen ondernemingen worden diverse maatregelen genomen ten einde het behoorlijk bestuur en de rapportering naar de belangenpartijen te verbeteren. Er wordt echter vaak vergeten dat de kwaliteit van de informatie die een investeerder krijgt, ook mede bepaald wordt door de gebruikte boekhoudstandaard. In deze studie worden de twee boekhoudstandaarden, die wedijveren om de status van wereldstandaard met elkaar vergeleken. De resultaten tonen aan dat financiële informatie een hogere informatiewaarde heeft wanneer ze opgesteld is volgens USGAAP dan IFRS. Dit kan mogelijk verklaard worden door de kenmerken van de standaarden op zich, de institutionele omgeving en de afwezigheid van één toezichtsorgaan voor IFRS, zoals de SEC voor USGAAP.

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    Article provided by KU Leuven, Faculty of Economics and Business, Review of Business and Economic Literature in its journal Review of Business and Economic Literature.

    Volume (Year): XLVIII (2003)
    Issue (Month): 2 ()
    Pages: 301-318

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    Handle: RePEc:ete:revbec:20030207
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