...Mariela Carvajal; Steven Cahan Purpose This study examines how bilateral international trade among mandatory International Financial Reporting Standards (IFRS) adopter countries moderates the relation between IFRS adoption and firms’ financial reporting quality. Design/methodology/approach...

... in preference (Beneke et al., 2015 , p. 213). This opportunity translates into increased sales revenue through increased frequency of purchases made by loyal customers (Beneke et al., 2015 , p. 212; Cromhout, 2016 , p. 34; Cromhout et al., 2017 , p. 8). IFRS Progressive tax...

...Ahsan Habib; Md. Borhan Uddin Bhuiyan; Mostafa Monzur Hasan Purpose This paper aims to investigate the impact of International Financial Reporting Standards (IFRS) adoption on financial reporting quality and cost of equity. The paper further investigates whether such association varies...