The Effect of IFRS 16 Adoption on Earnings Quality and Audit Fees: Evidence From the Airline Industry
This research focuses on the International Financial Reporting Standard (IFRS) 16 Lease adoption’s impact on the airline industry, especially from the perspectives of earnings quality and audit fees, which represents to evaluate the effect from the benefits consequences and costs consequence view re...
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2022
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| Online Access: | https://eprints.nottingham.ac.uk/69988/ |