International financial reporting standards and conservatism in the Association of Southeast Asian Nations countries: Evidence from Jurisdiction Corruption Index

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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...

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Bibliographic Details
Main Authors:	Madah Marzuki, M., Abdul Wahab, Effiezal
Format:	Journal Article
Published:	2018
Online Access:	http://hdl.handle.net/20.500.11937/78987

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