Cualain, Geraroid O; Tawiah, Vincent - In: Cogent Business & Management 10 (2023) 1, pp. 1-19
Standards (IFRS) adoption in Europe with a specific focus on different enforcement environments. Following prior studies, we … critical review indicates that the consequences of IFRS adoption depend on the country's enforcement environment. If a country … has strong enforcement, then the consequences of IFRS adoption are more pronounced for both positive and negative …