Tatiana Dolgikh

Doctoral thesis

Comparability of financial statements in large emerging economies after adoption of IFRS: the case of Russia and Brazil

Comparability of financial statements in large emerging economies after adoption of IFRS: the case of Russia and Brazil
Anotácia:
The thesis examines whether the application of International Financial Reporting Standards (IFRS) by large emerging economies such as Russia and Brazil has contributed to an increase in the comparability of financial statements, both within and outside the given national economy. The data for emerging countries examined in the study were matched against a developed economy (namely Canada) as a benchmark …viac
Abstract:
The thesis examines whether the application of International Financial Reporting Standards (IFRS) by large emerging economies such as Russia and Brazil has contributed to an increase in the comparability of financial statements, both within and outside the given national economy. The data for emerging countries examined in the study were matched against a developed economy (namely Canada) as a benchmark …viac
 
 
Jazyk práce: English
Datum vytvoření / odevzdání či podání práce: 11. 7. 2022

Obhajoba závěrečné práce

  • Obhajoba proběhla 15. 9. 2022
  • Vedúci: David Procházka
  • Oponent: Ladislav Mejzlík, Malek Alsharairi

Citační záznam

Plný text práce

Obsah online archivu závěrečné práce
Zveřejněno v Theses:
  • autentizovaným zaměstnancům ze stejné školy/fakulty
Jak jinak získat přístup k textu
Instituce archivující a zpřístupňující práci: Vysoká škola ekonomická v Praze
https://vskp.vse.cz/eid/87793