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Keywords: Management forecasts
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Journal Articles
Journal of Financial Reporting and Accounting (2020) 18 (2): 325–342.
Published: 19 February 2020
... theory and the signaling theory, the authors find that the IFRS adoption and the effective corporate governance, proxied by the board characteristics, increase the accuracy of management forecasts. As a result, this latter gives a credible signal in constructing and sustaining shareholders’ trust...

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