Qualitative characteristics of financial reporting
This empirical study evaluates the views and perceptions of external users about selected qualitative characteristics of corporate financial reports in Bangladesh.The selected qualitative characteristics were predictive value, feedback value, timeliness, verifiability, representational faithfulness...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Institute of Chartered Accountant of Pakistan (ICAP)
2014
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| Subjects: | |
| Online Access: | http://repo.uum.edu.my/12574/1/Qulait.pdf http://repo.uum.edu.my/12574/ http://www.icap.org.pk/wp-content/uploads/PA/2014/janmarch/index.html#p=1 |
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| Institution: | Universiti Utara Malaysia |
| Language: | English |