Does IFRS convergence really increase accounting qualities? Emerging market evidence

Does IFRS convergence really increase accounting qualities? Emerging market evidence

Purpose - This study aims to examine whether International Financial Reporting Standards (IFRS) convergence process adds value to the accounting quality dimensions, including accruals quality, earnings smoothing, timely loss recognition and earnings persistence. Design/methodology/approach - It anal...

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Bibliographic Details
Main Authors: Fuad Fuad, Agung Juliarto, Puji Harto
Format: Article
Language:English
Published: Emerald Publishing 2019-11-01
Series:Journal of Economics Finance and Administrative Science
Subjects:
ifrs convergence
accounting quality
accruals
earnings smoothings
timely loss recognition
earnings persistence
Online Access:https://www.emerald.com/insight/content/doi/10.1108/JEFAS-10-2018-0099/full/pdf?title=does-ifrs-convergence-really-increase-accounting-qualities-emerging-market-evidence

Internet

https://www.emerald.com/insight/content/doi/10.1108/JEFAS-10-2018-0099/full/pdf?title=does-ifrs-convergence-really-increase-accounting-qualities-emerging-market-evidence

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