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Keywords: IAS 19R
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Journal Articles
Journal of International Accounting Research (2023) 22 (2): 1–30.
Published: 01 July 2023
...Tzu-Ting Chiu; David Ogudugu ABSTRACT This study examines stock price reactions to International Accounting Standards Board announcements associated with International Accounting Standard (IAS) 19R during the standard-setting process. IAS 19R removes the corridor approach in accounting...