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Journal Articles

The Determinants and Consequences of Heterogeneous IFRS Compliance Levels Following Mandatory IFRS Adoption: Evidence from a Developing Country

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Francesco Bova, Raynolde Pereira
Journal: Journal of International Accounting Research
Journal of International Accounting Research (2012) 11 (1): 83–111.
https://doi.org/10.2308/jiar-10211
Published: 01 March 2012
... standard enforcement foreign ownership public ownership Kenya There is an increasing push toward the adoption of a singular global accounting standard, the International Financial Reporting Standards (IFRS), as formulated by the International Accounting Standards Board (IASB). At present, more...
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