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Keywords: difference-in-differences (DiD) analysis
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Journal Articles
The Effect of Voluntary IFRS Adoption on MD&A Information
Available to Purchase
Journal of International Accounting Research (2024) 23 (3): 77–98.
Published: 01 November 2024
...&A regulation change. Therefore, we consider both voluntary IFRS adoption and the MD&A regulation change in Japan. In addition, we conduct a difference-in-differences (DiD) analysis with propensity score matching (PSM). The adoption of IFRS can have different effects depending on the characteristics...
