Kumar, Gaurav; Saini, Jagjit S - In: International Journal of Corporate Finance and … 3 (2016) 2, pp. 42-57
The objective of this paper is to provide evidence on IFRS compliance by Canadian companies. The Canadian Accounting Standards Board (AcSB) required the use of IFRS for publicly accountable enterprises (other than pension plans) beginning on January 1, 2011. Specifically, the authors analyze the...