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Keywords: Enforcement
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Journal Articles
Journal of Accounting in Emerging Economies (2016) 6 (1): 33–49.
Published: 01 February 2016
... – The review focusses on four main streams including: first, the motives for IFRS adoption; second, corporate characteristics and the degree of compliance with IFRS; third, the economic consequences of IFRS adoption and finally; fourth, the use of regulation as an enforcement mechanism to monitor compliance...
