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Keywords: IFRS convergence
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Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2023) 45 (3): 581–615.
Published: 18 May 2023
...June Cao Purpose The objective of this study is to examine how the heterogeneity of the institutional environments within a single country influences International Financial Reporting Standards (IFRS) convergence and earnings quality based on a meso- and multi-level approach. Design/methodology...
