The article examines the impact of the adoption of International Financial Reporting Standards (IFRS) on the efficiency of investments by European public and private companies. The analysis performed shows that the adoption of IFRS improves the efficiency of investments of public companies, which is consistent with both lines of research. Private enterprises operating under IFRS show a higher level of underinvestment than public firms using national accounting standards (NAS).
|Translated title of the contribution||IMPACT OF INTERNATIONAL FINANCIAL REPORTING ON THE EFFICIENCY OF INVESTMENTS OF FIRMS ON THE BASIS OF DATA ON FOREIGN INVESTMENTS OF PRIVATE AND PUBLIC COMPANIES IN EUROPE|
|Number of pages||4|
|Journal||Журнал прикладных исследований|
|Publication status||Published - 2022|
- 06.00.00 ECONOMY AND ECONOMIC SCIENCES
Level of Research Output
- VAK List