IFRS Adoption and the Financial Statements Comparability: The Case of Russia and Canada
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DOI: 10.18267/j.efaj.265
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References listed on IDEAS
- Mongrut, Samuel & Winkelried, Diego, 2019. "Unintended effects of IFRS adoption on earnings management: The case of Latin America," Emerging Markets Review, Elsevier, vol. 38(C), pages 377-388.
- Alon, Anna & Dwyer, Peggy D., 2014. "Early Adoption of IFRS as a Strategic Response to Transnational and Local Influences," The International Journal of Accounting, Elsevier, vol. 49(3), pages 348-370.
- Ciao‐Wei Chen & Daniel W. Collins & Todd D. Kravet & Richard D. Mergenthaler, 2018. "Financial Statement Comparability and the Efficiency of Acquisition Decisions," Contemporary Accounting Research, John Wiley & Sons, vol. 35(1), pages 164-202, March.
- Huseyin Temiz & Omer Faruk Gulec, 2017. "Mandatory Adoption of IFRS in Emerging Markets: The Case of Turkey," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(4), pages 560-580, December.
- Cascino, Stefano & Gassen, Joachim, 2015. "What drives the comparability effect of mandatory IFRS adoption?," LSE Research Online Documents on Economics 57682, London School of Economics and Political Science, LSE Library.
- Florencia Roca, 2021. "The influence of mandatory adoption of IFRS in Argentina on value relevance of accounting information," Journal of Applied Economics, Taylor & Francis Journals, vol. 24(1), pages 154-172, January.
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More about this item
Keywords
IFRS; Comparability; Russia; Canada;All these keywords.
JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
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