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Keywords: Conditional conservatism
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Journal Articles
Journal of Accounting in Emerging Economies (2019) 9 (1): 51–74.
Published: 06 March 2019
... IFRS Financial reporting quality Conditional conservatism Foreign investments India, Pakistan, Bangladesh and Sri Lanka Emerging countries face issues such as a lack of modern technology, an unskilled labor force, less developed infrastructure and insufficient foreign resources (Dos Santos...
