Voluntary IFRS adoption and accounting quality: Evidence from Japan
Accounting scholars have discussed the determinants of International Financial Reporting Standards (IFRS) adoption and its outcomes. However, little research focuses on the Asian countries that voluntarily adopted IFRS on a limited basis. In this study, we focus on a specific country, Japan, the lar...
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| Format: | Article |
| Language: | English |
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Taylor & Francis Group
2021-01-01
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| Series: | Ekonomska Istraživanja |
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| Online Access: | http://dx.doi.org/10.1080/1331677X.2020.1860793 |