EFFECTS OF ACCOUNTING STANDARDS AND REGULATIONS

Chase Thomas, Sam Houston State University
Balasundram Maniam, Sam Houston State University
Geetha Subramaniam, Universiti Teknologi MARA

Published in

JOURNAL OF INTERNATIONAL FINANCE STUDIES
Volume 13, Issue 2, p45-50, June 2013

ABSTRACT

Accounting standards and regulations have become a hot topic from many different angles in today’s society. This study will analyze the advantages and disadvantages of standards or regulations to both firms and investors. It will also discuss what some of the inherent problems are with accounting standards are. Finally, the research is applied to IFRS in order to assist decision makers in determining if the adoption of IFRS to would be beneficial to firms and investors.


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