Nested and Spillover Effects of Institutional Environment on IFRS Convergence: A Multilevel Approach and an Agglomeration Economy Perspective
Purpose The objective of this study is to examine how the heterogeneity of the institutional environments within a single country influences International Financial Reporting Standards (IFRS) convergence and earnings quality based on a meso- and multi-level approach. Design/methodology/approach...
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| Format: | Journal Article |
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Emerald
2023
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| Online Access: | http://hdl.handle.net/20.500.11937/91788 |