Does IFRS drive information asymmetry reduction? Evidence from Asean-6 countries
International Financial Reporting Standard (IFRS) is globally accepted as a high-quality reporting standard. Countries implement IFRS because they believe that more disclosure leads to agency costs reduction and may result in adverse selection costs or information asymmetry reduction. However, studi...
| Main Authors: | Yousefi Nejad, Maryam, Azlina Ahmad, Ruzita Abdul Rahim, Fairuz Md Salleh |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Penerbit Universiti Kebangsaan Malaysia
2020
|
| Online Access: | http://journalarticle.ukm.my/16738/ http://journalarticle.ukm.my/16738/1/43966-141159-1-SM.pdf |
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