Nested and Spillover Effects of Institutional Environment on IFRS Convergence: A Multilevel Approach and an Agglomeration Economy Perspective

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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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Bibliographic Details
Main Author:	Cao, June
Format:	Journal Article
Published:	Emerald 2023
Online Access:	http://hdl.handle.net/20.500.11937/91788

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