IFRS adoption and firms’ opacity around the world: what factors affect this relationship?

IFRS adoption and firms’ opacity around the world: what factors affect this relationship?

Purpose - This paper aims to identify what are the moderating factors affecting the relationship between firms’ adoption of international financial and reporting standards (IFRS) and the firm’s opacity. - Design/methodology/approach - This study uses the meta-analysis methodology from Hunter et al....

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Bibliographic Details
Main Authors: Samuel Arturo Mongrut, Manuel Tello Marín, Maria del Carmen Torres Postigo, Darcy Fuenzalida O’Shee
Format: Article
Language:English
Published: Emerald Publishing 2021-07-01
Series:Journal of Economics Finance and Administrative Science
Subjects:
earnings management
opacity
ifrs
Online Access:https://www.emerald.com/insight/content/doi/10.1108/JEFAS-02-2020-0060/full/pdf?title=ifrs-adoption-and-firms-opacity-around-the-world-what-factors-affect-this-relationship

Internet

https://www.emerald.com/insight/content/doi/10.1108/JEFAS-02-2020-0060/full/pdf?title=ifrs-adoption-and-firms-opacity-around-the-world-what-factors-affect-this-relationship

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