IFRS and the Need for Non-Financial Information
We aim at giving a general view of the context in which appears the latest accounting evolutions, linked with the actual financialization of the financial market. Isn’t there a risk that the new IFRS standards and their concern about transparency and comparability impoverish the information by giving to accounting, with the application of the right value, the function of capital fundamental evaluation? We also show the importance of non-financial information able to supplement the provision of information, which is useful for the economic players in order to take decisions, and described on the reworking of the financial information by the players led to use it.
|Date of creation:||2008|
|Contact details of provider:|| Postal: Bâtiment K2, 4, rue Albert Borschette, L-1246 Luxembourg-Kirchberg|
Phone: +352 46 66 44 6335
Fax: +352 46 66 44 6811
Web page: http://wwwen.uni.lu/luxembourg_school_of_finance
More information through EDIRC
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- repec:dau:papers:123456789/1719 is not listed on IDEAS
- Bushman, Robert M. & Smith, Abbie J., 2001. "Financial accounting information and corporate governance," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 237-333, December.
- Venkiteswaran N, 2000. "Corporate Governance for Shareholder Value," IIMA Working Papers WP2000-07-01, Indian Institute of Management Ahmedabad, Research and Publication Department.
- Tracy A. Thompson & Gerald F. Davis, 1997. "The Politics of Corporate Control and the Future of Shareholder Activism in the United States," Corporate Governance: An International Review, Wiley Blackwell, vol. 5(3), pages 152-159, 07.