Impact of mandatory IFRS adoption on earnings quality : evidence from eight African countries
This study investigates whether mandatory adoption of International Financial Reporting Standards (IFRS) in Africa has a significant impact on earnings' quality, despite the prevalence of weak country governance. The International Accounting Standards Board (IASB) has identified the use of a co...
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University of Aberdeen
2015
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| Online Access: | http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.675569 |