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Keywords: Equity financial instruments
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Journal Articles
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2025) 33 (7): 417–442.
Published: 30 May 2025
...Zeting Zang; Humayun Kabir; Tom Scott Purpose This study is motivated by changes to the accounting for equity financial instruments (EFAs) under International Financial Reporting Standard (IFRS) 9 Financial Instruments. This study aims to improve understanding of firms’ EFA usage, classification...
