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Keywords: accounting quality
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Journal Articles
Mandatory IFRS Adoption and Institutional Investment Decisions
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2012) 87 (6): 1993–2025.
Published: 01 November 2012
... reporting events. Our tests include both firm-level as well as country-quarter analysis similar to the country-month analysis of Daske et al. (2008 ). 2 accounting regulation IFRS standard-setting accounting quality comparability...