The effect of the transition to IFRS on the value judgement of investors
In our research, we examined the profitability of companies switching to IFRS and the value judgement of investors in the two accounting systems. During the examination, we established that there is no significant difference in the ROS and ROA profitability indicators in the two accounting systems....
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Debrecen, Faculty of Economics and Business
2025-01-01
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| Series: | Competitio |
| Subjects: | |
| Online Access: | https://ojs.lib.unideb.hu/competitio/article/view/15397 |
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