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Keywords: Converged/Revised IFRS
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Journal Articles
Journal of Accounting in Emerging Economies (2017) 7 (3): 352–368.
Published: 14 August 2017
... that listed firms having complied with the existing regulations and the converged/revised IFRS are likely to provide improved accounting information. Consequently, we predict the following testable hypothesis: H1. There is a positive relation between share prices and combined earnings...
