Browsing by Subject "IFRS convergence"
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Does IFRS convergence really increase accounting qualities? Emerging market evidence
(Universidad ESAN. ESAN Ediciones , 2019-12-01 )Purpose – This study aims to examine whether International Financial Reporting Standards (IFRS) convergence process adds value to the accounting quality dimensions, including accruals quality, earnings smoothing, timely ...acceso abierto