简介：The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) stress the importance of high-quality financial reports.From a scientific point of view,however,major methodological drawbacks can arise when trying to arrive at a comprehensive assessment and evaluation of the decision usefulness of financial reports.
简介：The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) stress the importance of high-quality financial reports.From a scientific point of view,however,major methodological drawbacks can arise when trying to arrive at a comprehensive assessment and evaluation of the decision usefulness of financial reports.