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Keywords: Cash holdings
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Journal Articles
Journal:
Asian Journal of Accounting Research
Asian Journal of Accounting Research (2026) 11 (1): 78–94.
Published: 04 September 2025
...Chowdhury Saima Ferdous; Muhammad Shahin Miah Purpose This study investigates if the implementation of International Financial Reporting Standard (IFRS)-9: Financial Instruments (IFRS 9 hereafter) affects a firm’s cash holdings from a developing country perspective. Moreover, we explore whether...
Includes: Supplementary data
