Dolgikh, Tatiana - In: European financial and accounting journal : EFAJ 17 (2022) 1, pp. 7-24
The effect of International Financial Reporting Standards (IFRS) adoption on the level of financial statements … IFRS adoption, which also allowed comparing the influence of IFRS adoption for both types of economies - well developed and …-adoption period (2012 to 2015 for Russia, 2011 to 2014 for Canada) in which companies use IFRS standards. The research was performed …