The role of the national institutional environment in IFRS convergence: A new approach

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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...

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Bibliographic Details
Main Authors:	Cao, June, Patel, Chris
Format:	Journal Article
Published:	Wiley-Blackwell 2020
Online Access:	http://hdl.handle.net/20.500.11937/86028

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