Influence of transnational economic alliances on the IFRS convergence decision in India—Institutional perspectives
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DOI: 10.1016/j.accfor.2018.09.002
Abstract: Abstract This study contributes to the literature on global governance by highlighting the importance of not losing sight of the nation state as an important player in the transnational governance arena. Specifically, literature on global… read more here.
Keywords: decision; transnational economic; influence transnational; governance ... See more keywords
Tingkat Manajemen Laba pada Perusahaan Agribisnis dengan Aset Biologis di Wilayah Asia Setelah Konvergensi IFRS
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DOI: 10.24843/eja.2020.v30.i05.p05
Abstract: The method of measuring biological assets is considered to provoke earnings management practices in agribusiness companies, especially in companies that have adopted IFRS in full. This study aims to examine whether agribusiness companies that have… read more here.
Keywords: ifrs; agribusiness companies; ifrs convergence; earnings management ... See more keywords
National Culture, IFRS Convergence, and The Accounting Quality: Evidence from EAGLEs Countries
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DOI: 10.33312/ijar.462
Abstract: This study aims to evaluate the influence of national culture on the relationship between IFRS convergence and accounting quality of companies in Emerging and Growth Leading Economies (EAGLEs) countries. This study uses measurements of accounting… read more here.
Keywords: ifrs convergence; accounting quality; convergence accounting;