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Keywords: Heterogeneity
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Journal Articles
Journal of Financial Reporting and Accounting (2024) 22 (4): 1062–1081.
Published: 02 August 2022
...Saravanan R.; Mohammad Firoz Purpose This study aims to investigate the effects of IFRS convergence on market liquidity and to analyze the firm-level heterogeneity in liquidity effects based on reporting incentive, firm size, ownership structure and firm leverage. Design/methodology/approach...

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