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Keywords: IFRS convergence
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Journal Articles
Financial reporting quality dynamics in India: the role of IFRS convergence and corporate governance
Journal:
Corporate Governance
Corporate Governance (2025) 25 (3): 441–454.
Published: 10 July 2024
...Lorraine Rayelle Gomes; Juao C. Costa Purpose This paper aims to investigate the impact of International Financial Reporting Standards (IFRS) convergence on value relevance and earnings management for Indian listed firms while also exploring whether the relationship is moderated by the firms...
