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Keywords: International Financial Reporting Standards
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Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2020) 28 (1): 69–88.
Published: 02 December 2019
...Jonathan Ross; Linna Shi; Hong Xie Purpose The purpose of this paper is to investigate country-level and firm-level determinants of within-country accounting comparability for 16 European Union countries plus the USA in the post-International Financial Reporting Standards adoption period...
Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2018) 26 (4): 487–510.
Published: 02 November 2018
... of IFRS in ASEAN countries result in an improvement in financial-reporting quality with regards the degree of conditional conservatism? The International Accounting Standards Board (IASB) developed International Financial Reporting Standards (IFRS) to ensure a high degree of transparency...
