The role of the national institutional environment in IFRS convergence: A new approach
This study uses an ideal setting to capture the influence of the national institutional environment on outcomes (i.e., earnings quality) of IFRS convergence using a within-country approach. We show that earnings quality in terms of discretionary accruals and persistence has increased, while conserva...
| Main Authors: | , |
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| Format: | Journal Article |
| Published: |
Wiley-Blackwell
2020
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| Online Access: | http://hdl.handle.net/20.500.11937/86028 |