Title Tarptautinių finansinės atskaitomybės standartų poveikio apskaitos kokybei tyrimas Baltijos šalyse /
Translation of Title Research of international financial accounting standards impact on accounting quality in Baltic states.
Authors Žukauskaitė, Lina
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Pages 78
Keywords [eng] IFRS ; accounting quality ; Baltic states
Abstract [eng] International trade, local business development and globalization forced companies to look and find new ways how they could be competitive in their sector. Nowadays companies are better than others not only by getting good financial results, but also by providing necessary and correct information for upcoming investors. This means, that those companies, which provide better and more accurate financial information, can attract more interested people and this way get bigger share than their competitors. That’s why financial statements and accounting quality should be as good as possible. So the aim of this thesis is to find out what influence IFRS has on accounting quality and financial statements in Baltic states.
Dissertation Institution Kauno technologijos universitetas.
Type Master thesis
Language Lithuanian
Publication date 2017