International financial reporting standards and conservatism in the Association of Southeast Asian Nations countries: Evidence from Jurisdiction Corruption Index
Purpose: The purpose of this paper is to investigate whether the convergence of IFRS in ASEAN countries resulted in an improvement in financial-reporting quality, and in particular with regards the degree of conditional conservatism of financial reporting. Then, the authors investigate whether the c...
| Main Authors: | , |
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| Format: | Journal Article |
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2018
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| Online Access: | http://hdl.handle.net/20.500.11937/78987 |