Does the implementation of IFRS improve transparency regarding the company's financial conditions?: evidence from an emerging market
Purpose – This study aims to examine whether there are differences between financial statements prepared in accordance with International Financial Reporting Standards (IFRS) and financial statements prepared in accordance with local accounting standards in terms of its ability to present the financ...
| Published in: | PSU Research Review |
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| Main Author: | |
| Format: | Article |
| Language: | English |
| Published: |
Emerald Publishing
2024-11-01
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| Subjects: | |
| Online Access: | https://www.emerald.com/insight/content/doi/10.1108/PRR-11-2021-0063/full/pdf |