Mediating effect of institutions and moderating effect of culture on the relationship between IFRS adoption strategies and accounting quality

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Mediating effect of institutions and moderating effect of culture on the relationship between IFRS adoption strategies and accounting quality

In recent years, the International Accounting Standards Board (IASB) has highlighted the importance of full adoption more than just convergence of accounting standards. While full adoption of IFRS eliminates accounting differences by allowing only the IFRS standards’ applications, convergence con...

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Bibliographic Details
Main Author:	Alhammad, Abdullah Hammad
Format:	Thesis
Language:	English
Published:	2020
Subjects:	International Accounting Standards Board Accounting - Standards Accounting - Case studies
Online Access:	http://psasir.upm.edu.my/id/eprint/91367/ http://psasir.upm.edu.my/id/eprint/91367/1/GSM%202020%207%20-%20IR.pdf

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