Relationship Between Accounting Conservatism and Investment Efficiency with the Moderating Role of IFRS Adoption in Pakistan
ABSTRACT This study investigated the mandatory role of IFRS adoption in the association of accounting conservatism and investment efficiency in Pakistan. The study applied the model of Basu's (1997) to measure the conditional accounting conservatism for timely recognition of expected loss an...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
CSRC Publishing
2020-12-01
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| Series: | Journal of Accounting and Finance in Emerging Economies |
| Subjects: | |
| Online Access: | https://www.publishing.globalcsrc.org/ojs/index.php/jafee/article/view/1471 |