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Keywords: Cross-country
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Journal Articles
IFRS-9, expected loan loss provisioning and bank liquidity creation: early evidence
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2024) 37 (4): 436–452.
Published: 16 July 2024
...Saibal Ghosh Purpose The relevance of both microeconomic and macroeconomic factors in driving banks’ liquidity creation within a cross-country setup has been addressed in prior research. The purpose of this study is to explore whether and how the recent International Financial Reporting Standards...
Journal Articles
Auditor tenure, investor protection and accounting quality: international evidence
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2022) 35 (2): 238–260.
Published: 16 August 2021
... and accounting quality between strong and weak investor-protection countries. Khairul Anuar Kamarudin can be contacted at: KhairulKamarudin@uowdubai.ac.ae 06 07 2020 03 02 2021 19 05 2021 07 06 2021 Investor protection Accounting quality Cross-country Auditor tenure M42...
