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Keywords: disclosure quality
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Journal Articles
Journal of International Accounting Research (2021) 20 (2): 87–109.
Published: 01 June 2021
...Shahid Khan; Mark C. Anderson; Hussein Warsame; Michael E. Wright ABSTRACT We examine cross-sectional differences in changes in liquidity for Canadian firms between pre-IFRS and post-IFRS adoption based on their pre-IFRS disclosure quality. In a matched-sample analysis, with U.S. firms acting...
