The role of the national institutional environment in IFRS convergence: a new approach
Author:
Affiliation:
1. Department of Applied Finance Macquarie UniversityNorth Ryde NSW Australia
2. Department of Accounting and Corporate Governance Macquarie University North Ryde NSW Australia
Publisher
Wiley
Subject
Economics, Econometrics and Finance (miscellaneous),Finance,Accounting
Link
https://onlinelibrary.wiley.com/doi/pdf/10.1111/acfi.12525
Reference115 articles.
1. Does IFRS Mandatory Adoption Affect Information Asymmetry in the Stock Market?
2. Principles-Based versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions
3. Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence
4. A new look at the statistical model identification
5. IFRS Adoption in Emerging Markets: The Case of Jordan
Cited by 7 articles. 订阅此论文施引文献 订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献
1. International trade, mandatory IFRS adoption and financial reporting quality;Pacific Accounting Review;2024-04-25
2. Exploring Accounting Research Topic Evolution: An Unsupervised Machine Learning Approach;Journal of International Accounting Research;2023-10-01
3. The nested and spillover effects of institutional environment on reporting standard convergence: a multilevel approach and an agglomeration economy perspective;Journal of Accounting Literature;2023-05-18
4. Low-carbon city initiatives and analyst behaviour: A quasi-natural experiment;Journal of Financial Stability;2022-10
5. Does mixed ownership reform affect private firms’ ESG practices? Evidence from a quasi‐natural experiment in China;Financial Markets, Institutions & Instruments;2022-06-17
1.学者识别学者识别
2.学术分析学术分析
3.人才评估人才评估
"同舟云学术"是以全球学者为主线，采集、加工和组织学术论文而形成的新型学术文献查询和分析系统，可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容，当前同舟云学术共收录了国内外主流学术期刊6万余种，收集的期刊论文及会议论文总量共计约1.5亿篇，并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询！咨询电话：010-8811{复制后删除}0370
www.globalauthorid.com
TOP
Copyright © 2019-2024 北京同舟云网络信息技术有限公司 京公网安备11010802033243号 京ICP备18003416号-3